Risk-oriented State-owned Microfinance Company Conducting Economic Responsibility Audit Research

In recent years,China's commercial microfinance companies have gathered a large number of private idle funds,which has alleviated the problem of “three rural” and small and medium-sized enterprises financing difficulties to a certain extent,especially after state-owned capital enters the microfinance industry.Relying on strong capital strength and abundant resources,it is of great strategic significance to promote the standardized development of the microfinance industry,guide the flow of social capital,and strengthen industry supervision.On the other hand,with the downward pressure on the economy,the pressure on the management performance of the management of state-owned microfinance companies has increased year by year,leading to the decision-making behavior of over-risking state-owned assets in pursuit of high returns,which has brought huge Economic loss.Therefore,it is particularly important to supervise,inspect and evaluate the performance of the state-owned microfinance company leaders in performing their business management duties.However,at present,China's audit practice has not yet been directed at the auditing practice of microfinance companies.The auditors' audit of the economic responsibility of the leaders of state-owned microfinance companies still relies on traditional auditing theories and methods,and cannot adapt to the audit of state-owned microfinance companies.Need.The high risk of microfinance company operation determines the importance of paying attention to the risk of microfinance companies in the audit process.Therefore,the introduction of modern risk-oriented audit methods in the audit of microfinance companies can help auditors deal with traditional audit methods.Not at risk.On the basis of expounding the research background and research significance of the thesis,this paper briefly introduces the research methods and content framework,and reviews related literature research.The paper mainly uses case study methods,using literature research and other auxiliary methods,based on the theory of public trust responsibility and modern risk-oriented audit theory,discusses the status quo of economic responsibility audit of leaders of state-owned microfinance companies in China,and then analyzes The existing economic responsibility audit model of state-owned enterprise leaders is applied to the limitations of state-owned microfinance companies.It explores the necessity of integrating the concept of risk-oriented audit into the audit of economic responsibility of leaders of state-owned microfinance companies.This paper designs the implementation framework of applying the risk-oriented auditing concept to the economic responsibility audit of the leaders of state-owned microfinance companies.Combining the application experience of the audit work of SQ state-owned microfinance companies in Chongqing,and then analyzes the implementation effect and based on this In response to the economic responsibility audit work of the leaders of such companies,suggestions for improvement have been put forward,which has positive significance for promoting the development of economic responsibility audit of state-owned enterprise leaders under risk-oriented.