Research On Economic Responsibility Audit Of K State-owned Enterprise Leader

State-owned enterprises have always been the backbone and mainstay of China’s economy,and it is their unshirkable responsibility to contribute to the country’s strategic development.In the opening year of the 14^th Five-Year Plan,the emphasis on quality development is a new feature of development in the 14^th Five-Year Plan period.In order to adapt to this new development trend,state-owned enterprises should fully implement the new development concept,serve and build a new development pattern,decisively with the battle for state-owned enterprises Three-year reform action plan,give full play to the role of party building to lead and guarantee,and promote high-quality development.The pivotal role of state-owned enterprises（SOEs）in China’s economic development determines the importance of economic responsibility audits of SOE leaders.The economic responsibility audit is an innovative model that has emerged from the modern audit system combined with the actual situation in China,and is an economic supervision system with Chinese characteristics.The audit of the economic responsibility of the leaders of state-owned enterprises can strengthen the supervision and management of the Party and also the State,and ensure that state-owned enterprises play a major role in China’s economic development.At present,China has created bound achievements within the audit of the economic responsibility of the leaders of state-owned enterprises,however with the modification and development of the social and economic setting,the advance of laws and rules,and therefore the progress of knowledge technology,there’s an pressing ought to improve the audit of economic responsibility and advocate corresponding countermeasures and suggestions,thus on higher play the higher-up role of state audit.Based on government auditing,this thesis foremost adopts a research method combining literature research method and case study method,taking the idea of power supervision,the theory of public fiduciary responsibility and the theory of national governance modernization as the theoretical basis;secondly,after reviewing domestic and foreign literature related to economic responsibility auditing,analyzing the current research status of economic responsibility auditing in terms of conceptual content,evaluation index system,application of results and full audit coverage,etc.,so as to then,we collected and collated the current research results and status of research on laws,regulations and countermeasures of economic responsibility audits conducted by auditing authorities to further understand the audit practice and lay the foundation for the subsequent countermeasure suggestions;again,we combined the case of economic responsibility audits of leaders of state-owned enterprises in K,in which I participated during my professional internship,as the material.The case was analyzed from three aspects:the basic situation of K state-owned enterprise,the audit team and the audit implementation procedures,with the audit implementation procedures as the focus of the analysis,and the shortcomings of K state-owned enterprise in four aspects:audit content,audit evaluation methods,audit methods and audit resources;finally,in conjunction with other cases of economic responsibility audits of state-owned enterprises,the case was analyzed in terms of audit coverage,the audit implementation Finally,in the light of other cases of economic responsibility audits of state-owned enterprises,the proposed countermeasures for economic responsibility audits of leaders of state-owned enterprises are improved and improved in four aspects,including audit coverage,the evaluation index system of audit implementation,audit methods and methods,and the integration of audit resources.This paper combines theory and practice,uses a specific case study as the basis for research,and combines it with the common problems of economic responsibility audits of leaders of state-owned enterprises to put forward corresponding countermeasures and suggestions in order to enrich the study of economic responsibility audits of state-owned enterprises.Through this case study,the aim is to provide diversified ideas for auditing authorities to carry out auditing work,focus on key points to deepen auditing,play the role of a regular"economic check-up",further deepen the application of audit results,complete the task of auditing the economic responsibility of state-owned enterprises with high efficiency and quality,promote the deepening reform of state-owned capital and state-owned enterprises,promote state-owned assets We will further deepen the use of audit results,complete the task of auditing the economic responsibility of state-owned enterprises with high efficiency and quality,promote the deepening reform of state-owned enterprises,promote the preservation and appreciation of state-owned assets,promote the healthy and orderly development of state-owned enterprises,and make outstanding contributions to the Chinese economy.