Research On Economic Responsibility Audit Of X Electricity Power Enterprise

In 2019,the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council issued the "Regulations on the Audit of Economic Responsibility of the Leading Cadres of the Party and Government and the Leading Leaders of State-owned Enterprises and Institutions".The requirements of the master have laid the institutional foundation for the transformation of economic responsibility auditing from departure-based to in-service-based.Internal audit is an important way to supervise the economic operation of modern enterprises and the use of power by leading cadres,and it is also an important part of my country’s supervision system.X Electricity Power Enterprise is a provincial company subordinate to a large power central enterprise in my country.As the society attaches great importance to the energy industry and the national level puts forward the carbon neutralization plan for carbon peaking,the internal management method of the power company needs to keep pace with the times.The traditional audit The model needs to be changed,and the current situation of leaving office before auditing has many drawbacks,which cannot support the needs of modern enterprise management of power companies.At the same time,because of the frequent occurrence of corruption cases among the principals of state-owned enterprises in the economy and society,the party and the government also attach great importance to the economic responsibility audit of leaders,and it is urgent to limit the economic power in the hands of key executives.The traditional economic responsibility audit is mainly based on the outgoing economic responsibility audit.The main method is to conduct an audit after the leader leaves the office.The audit problems found cannot be rectified by the previous leader.The chain cannot be closed,and the leaders have already left when they leave office,and the economic responsibility audit report cannot serve as an evaluation reference for their appointment and dismissal assessment.In addition,because the new regulations of the two offices clearly stated that the economic responsibility audit should be based on the audit in the middle,so the economic responsibility audit is facing the need of transformation.To sum up,this paper takes the new regulations of the two offices as the background of the system,uses the case analysis method,literature analysis method,and combines theory with practice by combining theoretical research and case analysis to sort out and summarize the economic responsibility audit at the national system level.To meet the requirements,analyze the disadvantages of the company’s main mode of outgoing economic responsibility audit,promote the change of the previous mode of outgoing main audit,and promote the development of the mode based on economic responsibility audit in tenure.At the same time,it summarizes and discusses the economic responsibility audit.Taking X Electricity Power Enterprise as an example,this paper expounds that X Electricity Power Enterprise implements the new requirements of the Central Office and the State Office and the two Offices,and implements the economic responsibility audit from the outgoing economic responsibility audit to the in-service economic responsibility audit.The problems existing in the main transformation process,the causes and relevant suggestions are expected to provide methods and reference for state-owned enterprises to face the economic responsibility audit model,and to feedback the difficulties and problems in the process of the implementation of the national system.