Discussion On Audit Of Economic Responsibility Of ZL Hydropower Group Leading Cadres Leaving Offices

As we all know,the after tax income of state-owned enterprises is an important pillar of China’s finance,especially in the context of the current pension can not achieve balance of payments,the income of state-owned enterprises is more important.As an important contributor to the market economy in the years of reform and opening up,the entrusted management system of state-owned enterprises has also produced more and more obvious agency costs.Therefore,the internal governance and internal control of state-owned enterprises have been paid more and more attention,and the corresponding economic responsibility audit has also been concerned by all parties.Under the current dual cycle economic pattern,the rapid development of domestic economy provides more opportunities for state-owned enterprises to show their talents and a wider platform.It also means more in-depth evaluation of senior managers.The 18 th National Congress of the Communist Party of China,especially the political parties and governments,attaches great importance to leaders’ economic responsibility audit,integrity and anti-corruption.Economic development urgently needs the control of the economic authorities.Therefore,the internal audit service of state-owned enterprises must carry out audit and improve economic responsibility.The audit of the economic responsibility of state-owned enterprises is helpful to prevent,discover and combat corruption,and realize the value maintenance and appreciation of state-owned assets.Optimize the internal management construction of enterprises,so as to promote the enterprise construction of modern countries.In writing this paper,the author combines theory with practical audit experience,uses the theory of principal economic responsibility,principal-agent theory and state-owned enterprise theory to analyze the emergence of management turnover economic responsibility audit.Through the case of ZL Hydropower Group,the author integrates these theories,and reasonably expounds the value and significance of state-owned enterprises in the current economic and political background Objective and characteristics.According to the theoretical results of the research on the economic responsibility audit of the government department and the results of the economic responsibility audit of the enterprise management department,this paper analyzes the existing problems and reasons.They put forward answers and suggestions on the improvement of the audit work of state-owned enterprises,and provided basic information on the audit work of state-owned enterprises.Through the analysis of the current situation of the economic responsibility audit of the party secretary of ZL Hydropower Group,a key energy supply enterprise in the province,it is found that the economic responsibility audit of the party secretary of ZL Hydropower Group has some limitations,such as difficult to evaluate the economic responsibility,poor reliability,and limited circulation and reading range of the audit report.The author makes a deep analysis of the causes of audit by using the principal economic responsibility theory and principal-agent theory.The scope and time span of the exit economic responsibility audit are wide,and the audit is a mere formality.The implementation of the "leave first and then audit" system is ineffective,the audit procedure is not standardized,and the quality and accuracy of the audit are low.Through the analysis of the reasons for the economic audit of the person in charge of the water supply group,this paper puts forward some suggestions and measures to optimize the economic audit of the water supply group,so as to make the economic responsibility audit play a more effective role,so as to achieve the purpose of strengthening the economic responsibility audit of the company.Through perfecting the confirmation of economic responsibility for resignation,perfecting the legal system,laws and manuals,establishing the confirmation of economic responsibility for resignation and supporting measures,we can improve the confirmation system of economic responsibility for resignation.We should strengthen the supervision of the members of the economic responsibility audit project team of leading cadres,establish a system to improve the independence of the economic responsibility audit of senior leaders,play down the influence of the promotion of leading cadres,establish and improve the audit entrustment unit of the system of transferring the economic responsibility auditors of leading cadres,pay more attention to the economic responsibility audit,and increase the economic responsibility audit authority of the project team,It is necessary to increase the capital investment in the audit of the economic responsibility of the outgoing leading cadres,strengthen the construction of the audit team of the economic responsibility of the outgoing leading cadres,establish a perfect system of secondment of external talents,expand the scale of the audit team of the economic responsibility of the outgoing leading cadres,and introduce multi-level comprehensive talents;Strengthen the professional quality construction of leading cadres’ outgoing economic responsibility auditors,strengthen the pre-trial training of non audit professionals,strengthen the big data pre-trial training of auditors,and improve the formulation of pre-trial audit scheme and process;Build an accurate and quantifiable economic responsibility audit evaluation system,collect and update the policy basis before audit,and strengthen the use of information audit means.This document compiles a lot of domestic and foreign literature on the economic responsibility audit of state-owned enterprises,summarizes the views of academic circles,and analyzes the theory of enterprise economic responsibility audit from different angles.Through theoretical analysis and practical experience,strive to provide new ideas and evidence,through the combination of their own learning theory and practice,to contribute to the improvement of the economic responsibility audit of state-owned enterprises.