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On the preliminary exploration of economic responsibility audit

Economic responsibility audit, is to accept the independent audit commissioned by the cadre management department, according to state laws, regulations and other relevant policies, the use of appropriate audit approach, the manager of state-owned enterprises (director) retire or leave the economic responsibility to fulfill the time situation monitoring, verification and evaluation of an audit activity. With its prominent characteristics: First, fiduciary nature, it is generally accepted management commissioned cadres to work, actually is a Second, specificity, mainly reflected in the audit time, scope, content and audit specific objects. Third, the matter, after the audit, which is by its nature, because the person responsible for economic responsibility for the performance of duties can not and can not be pre-audit. Fourth, the main function is to evaluate, that is to be auditors to evaluate the performance of duties, to provide for management assessment, based on use of cadres, economic evaluation and supervision is an extension of the audit and sublimation. Visible, economic responsibility audit is a complex systematic project, which runs through the entire term of the whole process of the operator, the time span, covering a wide range of policies, and contents, demanding great responsibility. Here to talk about some of the economic responsibility audit superficial understanding. First, the need for the imposition of economic responsibility audit is to strengthen the economic responsibility auditing corporate oversight and supervision of operators of the important initiatives. Li Jinhua, Auditor General National Audit Office of the State Council Information Office recently held a press conference to announce the audit work: economic responsibility audit will be an important reference and appointing cadres. Economic responsibility audit is the separation of ownership and management product, along with the establishment of modern enterprise system and the establishment of a socialist market economy and development, through economic responsibility audit, help strengthen corporate governance, promote economic efficiency and state-owned assets increasing the value, to prevent the loss of state assets, the correct assessment of the operation of state-owned assets, the correct assessment of operator performance, can play an important role; through economic responsibility audit, who will help further strengthen the economic responsibility of business, constraint management behavior and promoting clean government; you can also use the results of the audit, to strengthen the management of state-owned enterprise leaders, to provide the correct basis for evaluation and use of cadres; through economic responsibility audit, not only the leading cadres of the diligent enhance awareness of leading cadres management and decision-making capacity, but also can close between the party cadre-mass relations, maintaining the good image of the state-owned enterprises. Petroleum system in our province early start on economic responsibility audit, started from a contractor, has more than 10 years, has formed a system, also accumulated some experience. October 1998, the provincial company has issued seven audit Interim Measures, including the Past three years, we have 16 municipal manager of the company, more than 20 outgoing county manager of economic responsibility audit conducted by the audit, and 9 were important positions, and 4 were to be removed from office, 1 shall be given administrative action, 2 were transferred to judicial organs; identify violations and discipline 44.5 million yuan, increase enterprise efficiency 23.3 million yuan. But in the past we have economic responsibility audit managers are usually in the personnel adjustment, even if serious problems or even huge losses, but who has embarked on a new position, and some even have important positions, so that the audit results were not any practical significance. Just think, if the organization and personnel departments in the absence of prior audit findings to those for the appointment and removal of the business, which is not conducive to enterprise managers to make objective and fair investigation, measurement and evaluation, audit work will be brought to the difficulty: first, the original operators of the views of hard to sign audit reports, before any of the operators can also cause unnecessary misunderstanding or conflict between; the second is to engage in fraud, but an official of the operators have been relocated, it is difficult to bear for their financial responsibility for processing; third is prone to ignore the new official account of the bad old phenomenon, which causes a variety of economic problems over time, difficult to resolve. Therefore, the first after leaving the audit, would not achieve its proper role, achieving the desired results. At present, after the departure of the first audit, or after leaving the first audit, there is some controversy. We believe that the departure of the implementation of the first audit, the establishment of the first audit were leaving the business of economic responsibility audit system. Auditing handling difficult, difficult challenge is transferred from the previous audit in the post, forming a go-trial review, with the normalization used, the trial with a mismatch loss of the practical significance of the audit, the community call this audit, belated. Of course, the first after the departure of the audit, the department concerned must be closely coordinated, the first human on the need to ensure that, in order to timely and effective manner, a comprehensive evaluation of the operator's operating results and the quality of trickery to defraud honor, violations of financial discipline people must not be another place and an official, but also to pursue the cause of state-owned asset losses, the loss of responsibility, of course, can develop a state-owned assets management approach, including quantitative criteria and asset disposal, so that employers can prevent errors and to the negative effects of economic efficiency of enterprises. Economic responsibility auditing business operators must be legalized and institutionalized and standardized. Were both promoted business, transfer, transfer, retirement, resignation, dismissal, must be conducted before the departure of the outgoing audit. May 24, 1999, the CPC Central Committee General Office of the State Council jointly issued a document issued by the State Council approved the Provisional Regulations on economic responsibility audit period, Our internal audit department of a statutory important future work. Auditing to pass, so that one day when the clock hit one monk having failed to make the cadres; the officer out of numbers, official figures out effectively curb the phenomenon; to leave a bunch of nobody knows for sure, the mess of people do not ex-situ Officer; make some poor rich temple abbot visible. It also makes a large number of high quality, work style, ambition, not greed is not accounted for, the majority of workers support the business leaders who stand out, and finally to the management of leading cadres to standardized and scientific. Second, the economic responsibility audit of the content and focus of under the Provincial Petroleum Group Co.,[link widoczny dla zalogowanych], Ltd. Manager of the Interim Measures of economic responsibility audit period, (A) accountability. Business leaders-trial review where corporate assets, liabilities, profit and loss of authenticity. Focus on bank deposits, credit and debt, long-term investment, the disposal of assets, inventory of goods, or liabilities. (B) social responsibility. Term assets are increased or decreased, is through the sale of state assets and business to increase, or through property assessment, to increase their investment, donations, tax breaks, government subsidies to state-owned assets increased, that is intrinsic to or external factors. (C) of the operating responsibilities. The authenticity of the business performance review, accurately reflect the merits and demerits of enterprise managers, focusing on the completion of the higher authorities to examine whether the business objectives, such as profits, sales, etc., with the same period, compared with their peers is what level. (D) Financial responsibility. Sound internal control system evaluation and effectiveness. Business leaders focus on the review by the trial rules and regulations where the business is sound and applicable Not applicable in all aspects of business and accounting aspects of a check and whether the constraints; Although there has been a sound internal control system is fully implemented. (E) management responsibilities. People often say: making mistakes is the biggest mistake business leaders to review by the trial of those in office by a major business decision is effective, to how much economic enterprises; those business decisions are mistakes, and to the enterprise What caused the loss, we should calculate account clearly points to the responsibility to distinguish. (F) financial responsibility law. Review of business leaders to comply with the audited financial discipline, rules and regulations and clean politics, with a focus Pishendanwei business and accounting are in line with national financial discipline, regulations and requirements, the possibility of a higher level of instruction and effective implementation of this unit , whether the requirement to correctly handle the national, enterprise and employees, the three interests. Of course, when the audit to treat specific issues, the focus is reflected in the masses to grasp and easy to find out the problem occurred. Third, how to conduct economic responsibility audit (a) strictly economic responsibility auditing procedures. Audit procedures, the audit organization and the legal representative of the audited company must adhere to the legal order, form, duration, which is the standardization of audit work, the audit work to ensure the smooth progress of the important, but also the basic requirements of auditing principles. Grasp of the audit process is essentially the following points: First, according to the higher level units (or major funders) of instruction, request or accept the commission, led (mainly refers to the departure of the audit period of the audit by the audit department under the relevant provisions of the periodic organization and implementation) to carry out, leaving the legal representative of the subordinate units is generally accepted auditing organization and personnel departments of the commission.

Second, we must perform the following procedures and practices: 1, issued on the 3rd audit of the audit notice. 2, required to prepare Beishendanwei organizations to provide information on self-examination. 3, require that the audit object write debriefings. 4, requires written undertaking to be audited. 5, sixty days to complete the audit. Audit team should be in the implementation of the audit completed within sixty days from the date of the audit period, and where to extend the audit time, should be entrusted by the sending unit or the consent and inform the legal representative of the audited and location of the enterprise; here is a Prescription can not be endless, over time out of the use value of the audit report will be greatly reduced. 6, sought to be audited and where the legal representative of the views of business. 7, is the legal representative of the audit, where the company disagrees with the audit report, the audit team should be further verified, according to the audit report to verify the situation on the necessary changes, and submit their written comments their respective units. Of unfounded comments, we can not just adopted. Third, a good four sessions. The first audit will be prepared. Participants mainly for the company's leadership, finance, audit, and materials management, warehousing and other department heads to promote the purpose of the audit, with the matters. Second report on his work will be led by the audit. Readme by the outgoing manager, the major work during his tenure performance and implementation of policies, guidelines and complete the economic indicators the situation in the office during the period of state-owned assets and so on. Third, the officer forum. Listen to the cadres and workers of the main part of the outgoing manager performance evaluations. Fourth, the findings briefing. Prior to the submission of audit reports, audit team shall be the legal representative of the audit and corporate communications where the audit results, if any, to differ materially inconsistent with the facts and the obvious place, the audit team need to be further verified to be correct. (B) the economic responsibility audit should seize the ten links. We believe that the key to improve the economic responsibility audit is to seize the following ten aspects: First, the term of the outgoing manager, completion of economic indicators; the second is state-owned assets, etc.; third, short and long term investment links. Review of investment rationality, legitimacy and effectiveness; Fourth, joint venture, cooperation, joint session. Review of joint venture, cooperation, joint feasibility, contract and articles of association of fairness, legitimacy and effectiveness of the situation; five-part Purchase of fixed assets. Purchase of fixed assets, critical review of the necessity of price fairness, efficiency of use; whether the approval of construction projects project, bidding procedures are required, if after completion of the audit, with or without pay for projects over the situation; Sixth guaranteed loan funds and economic links. Review the borrower's relationship object and leave the borrower reasons, the repayment ability is timely recovery, interest on borrowings is accounted for by the provisions of full and timely admission, review the reasons to provide security and guarantees of security and so on; seven aspects of the internal financial relationships. Review allocated funds turned over to the form, content and reasons, whether there is an unreasonable expenditure and retention of transfer income, etc.; eight of commodities, materials procurement chain. Whether the detour to review procurement, seeking cheaper homes expensive homes find good second-class non-normal situation, without a serious backlog of wastage; nine commodity marketing chain. Whether the advance or delay the case for commodity sales, there is no unusual phenomenon of goods on credit, focusing on the leaders of direct handling of the credit review to the enterprise caused economic losses; ten of assets transferred, leased link. Transfer of assets is in compliance with assessment, approval procedures, whether a transfer of subordinate units undergo a rigorous audit and evaluation, focusing on whether the leadership an asset audit assets during the transfer of the loss, to determine whether a reasonable rental prices, rental income is accounted for and all law pay the relevant taxes and fees. (C), the ultimate economic responsibility audit is to improve the audit evaluation end result of economic responsibility audit should be reflected by the audit report, which is the key to economic responsibility audit. Overall economic responsibility audit report requirement is realistic, objective and fair, to be truly and comprehensively reflect the situation of the audited object, not the subjective one-sided, but can not be biased, with a view. The audit evaluation period of economic responsibility is the key to the audit report. We believe that the audit assessment should follow three principles: (1) the importance of principles. On important aspects of the evaluation. Including the achievement of business objectives; major business decision-making effectiveness; business management methods and their effects; implementation of national policies and financial regime, in strengthening the enterprise management, improve economic efficiency is dedicated due diligence and so on. Examination in the evaluation of a series of economic indicators must be quantified. (2) the principle of prudence. Mainly in the evaluation of issues, when the macroeconomic situation was not out simply to look at the situation business operations can not be divorced from the historical conditions at the local and the environment, can not be mechanically with the existing vision, policies and standards to judge about the things of the past nor can the general standards to specific situations in individual cases arising under the measure, but rather on the unit, external factors and various units of the complex subjective and objective conditions on the operating results of a realistic, comprehensive analysis, in order to make comprehensive evaluation of the audit is not biased. To distinguish between several boundaries: the external environment and internal efforts to distinguish between the boundaries is not enough; reform, reform of errors and loopholes in the limits of drilling; negligence and errors in the work of the boundaries; national policy factors and limits of corporate governance factors; former boundaries of responsibility and successor liability ; direct and indirect responsibility for liability limits. (3) the principle of objective and fair. Around the object that is the trial term business objectives, standing position on a third party who objects to the audit objective and fair attitude, respect for objective facts, especially in the definition and evaluation of potential losses and the former left on sensitive issues such as non-performing assets , realistic approach should be adopted in accordance with the original appearance of things, illustrate the problem, so that the audit assessment and conclusions on the basis of all the facts, and not add any subjective prejudices and preconceptions, not simply by a few figures or to make a word evaluation to exclude any implication and impact. Factual basis in the full context of audit evidence and make a realistic, appropriate evaluation. Be accurate, digital right, written in simple, should not have any play, exaggerated. The companies have realized benefits, improve the internal control system, accounting information and other real accomplishments or doing good, we need to be clearly affirmed in the evaluation; the basis of lack of clear policies and regulations do not matter, you can just present the facts , no evaluation; on a clear violation of financial laws and regulations of the form, should control the relevant laws and regulations to the qualitative evaluation, of course, the qualitative must be based on quantitative indicators, data and audit evidence as a prerequisite; and for evidence of fraud, corruption, bribery, responsibilities, regardless of management chaos, blind decision and other issues led to serious economic losses, should be audited in the evaluation of the object specifically to meet the economic responsibility. (D) economic responsibility audit should pay attention to risk prevention. Audit risk inherent risk, control risk and detection risk, these risks in the economic responsibility audit also exists. The audit risk prevention, it is necessary to enhance risk awareness and improve their quality audit staff, serious disciplinary audit and maintain professional care; second is to standardize the audit process, according to the audit; third is to do pre-trial investigation, well-developed audit program, the implementation of commitments Beishendanwei system; Fourth, the implementation of system-based audit of the audited entity's internal control system for compliance testing, application of a variety of methods to support the audit results, pay attention to listen to the advice; five is to build improve the audit quality control system and job responsibility system. Through the above measures taken, sought to minimize audit risk. We believe that, as auditors to continuously improve their own political and professional qualities, and the accumulation of positive sum up the experience of economic responsibility audit and continuous improvement in the practice of economic responsibility audit.