2006Journal of Changchun UniversityRequires access

Strengthen economic responsibility auditing of an artificial person in state-owned enterprises

Xiubin Li

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Abstract

The economic responsibility auditing of an artificial person in state-owned enterprises not only improves the responsibility consciousness of an artificial person in stated-owned enterpises,but also improves the development of stated-owned enterprises,promotes the whole stardard of national economy and reveals the supervision superiority.However,some problems appear in the operating process:qualitatively evaluation too much,the erroneous determination of the responsibility,narrow evaluation range.Therefore,the article analyzes the reasons from the inside and the outside of the auditing subject.Then the article presents the measurses to solve the problems:standardizing the evaluation of economic responsibility,comprehensively heightening auditor quality,prefecting employment system,establishing effectively harmonious organization system in order to make the economic responsibility auditing develop healthily and orderly.

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What this paper is about

The economic responsibility auditing of an artificial person in state-owned enterprises not only improves the responsibility consciousness of an artificial person in stated-owned enterpises,but also improves the development of stated-owned enterprises,promotes the whole stardard of national economy and reveals the supervision superiority.However,some problems appear in the operating process:qualitatively evaluation too much,the erroneous determination of the responsibility,narrow evaluation range.Therefore,the article analyzes the reasons from the inside and the outside of the auditing subject.Then the article presents the measurses to solve the problems:standardizing the evaluation of economic responsibility,comprehensively heightening auditor quality,prefecting employment system,establishing effectively harmonious organization system in order to make the economic responsibility auditing develop healthily and orderly.

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Available abstract

The economic responsibility auditing of an artificial person in state-owned enterprises not only improves the responsibility consciousness of an artificial person in stated-owned enterpises,but also improves the development of stated-owned enterprises,promotes the whole stardard of national economy and reveals the supervision superiority.However,some problems appear in the operating process:qualitatively evaluation too much,the erroneous determination of the responsibility,narrow evaluation range.Therefore,the article analyzes the reasons from the inside and the outside of the auditing subject.Then the article presents the measurses to solve the problems:standardizing the evaluation of economic responsibility,comprehensively heightening auditor quality,prefecting employment system,establishing effectively harmonious organization system in order to make the economic responsibility auditing develop healthily and orderly.

Key concepts: Audit, Business, Consciousness, Process (computing), Quality (philosophy), Order (exchange), State (computer science), State owned

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