Analysis Of The State-owned Enterprises Economic Responsibility Audit In The Audit Bureau Of District X Of N City

Economic responsibility audit is an audit system with Chinese characteristics.It has been applied to the audit of state-owned enterprises since 1983,and has gradually been extended to various fields such as party and government organs and public institutions at various levels.With the promulgation of laws and regulations related to economic responsibility audit,the audit system has been further improved.The economic responsibility audit plays an active role in promoting economic and social development and preventing corruption by evaluating and monitoring the performance of leading cadres and their economic work.Because the leading cadres of state-owned enterprises in economic responsibility audits cover a wide range of fields,their corresponding economic responsibilities are quite different,and the theoretical framework and evaluation system for economic responsibility audits of state-owned enterprises have not been standardized,and the evaluation standards used by audit institutions There is a slight difference.This article adopts the method of combining literature analysis and case study,through the use of entrusted economic responsibility,rights supervision and checks and immune system as the theoretical guidance,collects and sorts out domestic and foreign economic responsibility audit related literature,systematically expounds the concept and audit procedure of economic responsibility audit,Content and characteristics.Taking the audit bureau of Area X as an example to analyze and discuss the economic responsibility audit of the city investment company,find out the problems in the current audit project and analyze the reasons in depth,so as to further improve the economic responsibility audit of state-owned enterprises.Through the elaboration and analysis of specific cases,it has certain practical significance for the auditing bureau of Area X and similar local auditing bureaus to improve the economic responsibility audit of state-owned enterprises.By analyzing the process of the auditing project of the Urban Investment Corporation conducted by the Urban Audit Office of Zone X,the problems existing in the project audit were raised from the three stages of preparation,implementation and termination.This article summarizes the problems in the economic responsibility audit work of the X District Audit Bureau and explores the reasons for the problems.One is the lack of scientific organization and coordination,which is manifested in the lack of coordination and cooperation between the audit department and relevant departments,and the gap between the quality of audit personnel and audit requirements.The second is the lack of a scientific and reasonable evaluation system,and the evaluation of state-owned enterprise leaders is not comprehensive and comprehensive.The third is that the audit procedures and methods are backward,mainly in obtaining audit evidence,the implementation of audit procedures,etc.,and the efficiency of manual auditing is low;the fourth is that the audit is lagging and the results are inadequate,the outgoing audit time is lagging,and the audit rectification supervision The system is not perfect.Aiming at the situation that the Audit Bureau of Area X implemented economic responsibility audits of the urban investment companies in this area,combined with the analysis of the problems and reasons,it put forward suggestions to improve the rationalization of economic responsibility audits of state-owned enterprises to improve the efficiency and effectiveness of audits.Strengthen the audit work organization,on the one hand,strengthen the annual audit project plan management,on the one hand,actively communicate and cooperate with higher-level auditing institutions,and at the same time play the role of the audit joint meeting system;improve the construction of the audit team,strengthen the classification management and assessment of audit personnel,When necessary,use external experts to improve audit quality;accurately evaluate and define economic responsibility,establish and improve a scientific and effective evaluation system,implement and strengthen the principles of economic responsibility definition;optimize audit procedures and audit methods,and strictly regulate the implementation of economic responsibility by auditors Audit procedures,promote the construction of information technology to improve audit efficiency and enhance the enthusiasm of auditors to innovate;strengthen the use of audit results,promote the effective integration of leading cadres in and out of office audits,and implement public announcements of economic responsibility audit results as required.In addition,strengthen and strengthen Improve the audit result rectification and supervision system to ensure that the rectification is implemented in place.This thesis explores the implementation of the economic responsibility auditing project of urban investment companies by the Audit Bureau of Zone X,and attempts to provide new thinking and research for improving the economic responsibility auditing system of state-owned enterprises.This article systematically expounds the economic responsibility audit of state-owned enterprises,ponders and summarizes the problems and inspirations,and further enriches the economic responsibility audit theory of state-owned enterprise leaders,so as to provide reference for future practical work.