Research On The Realization Path Of Full Coverage Of Economic Responsibility Audit Of Leaders Of State-owned Enterprises

Under the background of full coverage,China's unique economic responsibility audit of state-owned enterprise leaders can effectively safeguard the security of state-owned assets,improve business efficiency,and supervise the power of leading cadres.With the continuous development of the socialist market economy in China,the scale of state-owned enterprises has been growing,which has become an important material guarantee and economic basis for social development.State-owned enterprises shoulder the important responsibility of state-owned assets management and are the important carriers of state-owned assets resources and state-owned funds.Their leaders should earnestly fulfill their economic responsibilities.The implementation of economic responsibility audit of state-owned enterprise leaders is an effective way to supervise the management and power of state-owned enterprises.Especially in the critical period of deepening the reform of state-owned enterprises in an all-round way,it gives new contents and responsibilities to economic responsibility audit.With the publication of the "Opinions on the Implementation of Full Audit Coverage" and the "Thirteenth Five-Year Plan for the Development of National Audit Work",further requirements have been put forward for the full coverage of economic responsibility audit of state-owned enterprise leaders.At present,although our country has made some achievements in the work of full coverage of economic responsibility audit of state-owned enterprise leaders,through the investigation of the current situation,the national audit has not yet achieved real periodic full coverage of auditing objects and auditing contents.The main purpose of this paper is to study and analyze the problems and reasons of the full coverage of the economic responsibility audit of state-owned enterprise leaders,and to design the path to achieve full coverage.Firstly,through literature review,this paper makes a theoretical study on the connotation,coverage and existing problems of the economic responsibility audit of state-owned enterprise leaders.This paper investigates and summarizes the current situation of the implementation of full coverage of economic responsibility audit for state-owned enterprise leaders in China,and makes statistical analysis of relevant data from two aspects of audit objects and coverage of audit contents.Taking the S City Audit Bureau as an example,this paper summarizes and analyses the current situation of the full coverage of the accountability audit and project implementation of the S City Audit Bureau of state-owned enterprises.Based on the current situation of our country,three main problems and causes of the full coverage of the economic responsibility audit of state-owned enterprise leaders are analyzed: lack of overall linkage of the audit project,insufficient audit force and audit efficiency to be improved,and audit content.It is difficult to balance comprehensiveness and focus.On this basis,based on sufficient theoretical basis and legal policy,this paper puts forward corresponding solutions respectively,and integrates them into the realization path of full coverage according to internal logic.These include the establishment of a linkage mechanism for overall audit,the use of external audit resources to enhance audit power,the innovation of audit methods to improve audit efficiency,and the innovative use of "reverse design",through the improvement of state-owned enterprise Leaders 'economic responsibility audit evaluation indicators and give weight,so as to guide the work of a focused full coverage of audit content.Finally,it summarizes and prospects,aiming to achieve full coverage of economic responsibility audit of state-owned enterprise leaders through the path designed in this paper.