Research On Economic Responsibility Audit Of Leaders Of State-owned Enterprises

Economic responsibility auditing is a unique auditing system in China,which is different from European and American countries.It reflects the innovation of auditing system in socialism with Chinese characteristics and is a auditing system specific to natural persons.At the present stage,the reform of state-owned enterprises has entered a deep-water area of comprehensive deepening reform.Success or not is of vital importance to the sustainable development of China's economy.On May 23,2018,General Secretary Xi Jinping delivered an important speech,which profoundly expounded a series of fundamental,directional and overall issues of audit work,pointed out the direction of the audit cause in the new era,and provided a fundamental follow-up for the audit work in the new era.Under the guidance of the state policy,the audit institutions not only enrich the theoretical research on the economic responsibility audit of state-owned enterprise leaders,but also provide new ideas and new methods for future audit work in practice.In the process of research,this paper uses the methods of literature research,case analysis,normative research,induction and deduction to summarize the theoretical results of the current state-owned enterprise Leaders'economic responsibility audit,and chooses the real state-owned enterprise economic responsibility audit cases as the practical support,and finds that the current state-owned enterprise economic responsibility audit still fails to achieve the audit.Full coverage,the effect of key audit supervision is not obvious,the definition of economic responsibility is not clear,and the audit results can not be effectively used.According to the above problems and the actual situation of our country,this paper puts forward some measures,such as speeding up the implementation of full audit coverage,clarifying the content of economic responsibility audit,improving the evaluation system of economic responsibility audit,and improving the application system of audit results.It not only plays the role of auditing in combating crime and punishing corruption,but also plays an effective role in promoting the allocation efficiency of state-owned capital,consolidating the foundation,promoting high-quality development and meeting the growing needs of the people for a better life.