国有企业领导干部经济责任审计问题研究——以R企业为例

On the Economic Responsibility Audit of State-owned Enterprise Leaders——Taking R enterprise as an example

我国国有企业经济责任审计是党和国家加强对国有企事业单位主要领导干部监督和管理的重要手段,是符合我国社会经济发展特有的审计模式。但由于我国国有企业改革创新发展进程较快,经济责任审计相应的政策制度及运行体系相对滞后,导致出现了审计结论不全面、审计重点不突出、审计评价体系不完善等问题。可通过对R企业领导干部经济责任审计案例的分析研究,探寻现阶段国有企业经济责任审计普遍存在的问题,并提出相关改进建议,从而促进国有企业经济责任审计的进一步发展和完善。

The economic responsibility audit of China’s state-owned enterprises is an important means for the party and the state to strengthen the supervision and management of the main leading cadres of state-owned enterprises and institutions.It is a unique audit model in line with China’s social and economic development.However,due to the rapid process of reform,innovation and development of China’s state-owned enterprises and the relative lag of the corresponding policy system and operation system of economic responsibility audit,there are some problems such as incomplete audit conclusions,weak audit focus,imperfect audit evaluation system and so on.By analyzing and studying the economic responsibility audit cases of leading cadres of R enterprise,we can explore the common problems of economic responsibility audit of state-owned enterprises at this stage,and put forward relevant improvement suggestions so as to promote the further development and improvement of economic responsibility audit of state-owned enterprises.