State-owned Enterprise K Company Leading Cadre Economic Responsibility Audit Case Study

With the deepening of the reform of state-owned enterprises,its organizational structure and economic activities are characterized by diversification and complexity.The growing rights of leading cadres in state-owned enterprises,the imperfections in the internal governance of state-owned enterprises,and the inadequacy of supervision have led to the inadequacy of scientific and democratic decision-making by leading cadres of state-owned enterprises,corruption,and violations of laws and regulations.In this context,how to ensure effective supervision and evaluation of leading cadres of state-owned enterprises is particularly important.As a form of governance for supervising,evaluating and verifying the performance of leading cadres,economic responsibility auditing is a necessary means for strengthening the internal governance system of state-owned enterprises and maintaining the healthy and steady development of the state-owned economy.In view of this,it is of great significance to carry out a case study on the economic responsibility audit of leading cadres of state-owned enterprises.This article takes the state-owned K company's leading cadre economic responsibility audit project as a case,based on the actual situation of K company,taking Xi Jinping's new era of socialism with Chinese characteristics,principal-agent theory,corporate governance theory,power balance theory as the theoretical basis,through the K company's economic responsibility audit project preparation,implementation,report and results use four stages of research,combined with literature research method,investigation analysis method,case study method,normative research method and other methods to analyze K company's economic responsibility audit activities Among the achievements and shortcomings,the paper analyzes the problems of K company's economic responsibility audit,such as the imperfect evaluation system,the unfair audit results,the lack of auditing power,and the inadequate preparation of challenges in the new era.The causes of the above problems were analyzed.Finally,in response to these problems,combined with the policies,experience and enlightenment of K company's economic responsibility audit,the relevant measures for optimizing K's economic responsibility audit were summarized,including leading the economic responsibility audit with the new era thinking.Work,build a scientific economy Responsibility audit evaluation system,strengthening the use of audit results and implementing the construction of the audit team.Through the research of this paper,I hope that K company will continue to change audit thinking,innovate auditing methods and expand auditing content in future economic responsibility auditing work,so as to improve auditing quality and achieve auditing objectives,so that economic responsibility audit can fully exert its leadership.The role of cadre supervision and evaluation.At the same time,I hope to provide certain reference value for the economic responsibility audit work carried out by other state-owned enterprises.