Study On The Internal Economic Responsibility Audit Of State-owned Enterprises Under The Background Of National Supervision System Reformation

Deepening the reform of the state supervision system is an important plan to implement the spirit of the 19 th CPC national congress,improve the party and state supervision system,and promote the modernization of the country's governance system and governance capacity.Internal economic responsibility audit of state-owned enterprises,as a supervision mechanism for leaders themselves,plays an important role in strengthening power restriction,implementing and deepening reform,promoting leading cadres to administrate according to law,and steadily promoting the construction of party conduct and clean government.Supervisory institutions perform their functions through supervisory power,and internal audit departments perform their functions through organizational status.The two exercise supervisory power to maintain the safe and effective operation of the economy and society,and there is a natural connection between the two.Some scholars pointed out that the lack of independence of economic responsibility audit can be improved by incorporating it into the supervision institutions.However,the relationship between the two is not incompatible.Therefore,straightening out the relationship between the two is helpful to explore the innovative development path of the internal economic responsibility audit of state-owned enterprises under the current supervision system.In this paper,based on the theory of power balance principle,first of all,based on the internal economic responsibility audit the whole process of state-owned enterprises at present stage,the situation of internal economic responsibility audit in carding: audit resources is difficult to match the audit task requirements,evaluation system of unity and responsibility is clear,the audit improvement implementation does not reach the designated position and the audit results using the publicity,lack of independence and authority of internal audit department.Secondly,based on the basic situation of national supervision system reform,this paper analyzes the impact of supervision system reform on the internal economic responsibility audit of state-owned enterprises from the perspectives of audit relationship,audit function,application of audit results and coordination of audit and supervision.Thirdly,this paper takes the case of internal economic responsibility audit of G enterprise as the research object,and points out the existing problems of G enterprise: the imperfect principal-agent relationship of audit,the mismatch between audit function and economic responsibility,the inadequate application of audit results,and the difficulty in implementing the coordination between internal audit and external supervision.Finally,this paper decomposes the above problems one by one and puts forward the following Suggestions based on the audit practice: improving the organizational status of the internal audit department,clarifying the property right relationship of state-owned enterprises,and redefining the internal audit relationship of state-owned enterprises;Integrate and innovate audit contents,clarify and strengthen responsibility definition,innovate and improve audit means;Strengthen the use of results rectification,make full use of the joint conference system,improve the results of the announcement system;To construct the theoretical basis and perfect the safeguard measures of the coordination.In this paper,the principle of power balance and supervision system reform in state-owned enterprises in the internal economic responsibility auditing practice,based on this put forward to improve the current G enterprise internal economic responsibility audit of specific measures,on the one hand,to adapt to the supervisory system reform under the new situation to strengthen the state-owned enterprise management requirements,on the other hand,expect to provide certain reference to the research of economic responsibility audit and using for reference.