Economic responsibility refers to the leading cadres during their tenure of office because of their positions, according to the law of the region, the department (system), the unit's financial revenue and expenditure, financial revenue and expenditure, as well as the economic activities related to the duties and obligations that should be fulfilled. Combined with the audit practice in recent years, now on how to grasp the focus in the process of state-owned enterprise leaders economic responsibility audit to talk about some ideas. The following is a disk I share with you state-owned enterprises economic responsibility audit report, you can use it!
State-owned enterprises economic responsibility audit report Part 1Large-scale state-owned enterprises have a large scale of corporate assets, involving more types of business, more layers of companies within the enterprise, in the audit, generally need to review the large-scale state-owned enterprises in the last three years of the fiscal year, therefore, its audit task is heavy, short, and the importance of strong. Economic responsibility auditing is an audit method that limits the object of audit to natural persons, and is an important part of reflecting the overall audit report, how to better carry out the economic responsibility auditing of large state-owned enterprises is an important issue that needs to be constantly thought about.
First, the importance of large state-owned enterprises to grasp the comprehensiveness of the economic responsibility audit
The economic responsibility audit emphasizes the audit of the "people", rather than the traditional audit of the "things" only.
The core of the economic responsibility audit is the definition of the economic responsibility of the leadership, and must comprehensively grasp the work of the leadership, this comprehensive requirement is incomparable to other audit methods.
Two, the large state-owned enterprises to grasp the comprehensiveness of the economic responsibility audit
(a) to laws and regulations as the basis for the economic responsibility audit comprehensive understanding
"the party and government main leading cadres and state-owned enterprises and the leading personnel of the audit of the economic responsibility regulations" (hereinafter referred to as "the provisions of the regulations") clearly carried out the large state-owned enterprises
From China's current laws and regulations, it can be seen that the comprehensiveness of the economic responsibility audit needs to be grasped from the scope of time, content, audit object, etc., from the scope of time, the audit time includes the leading cadres of the stage of the tenure or the tenure of the entire period; content, including the state of enterprise management and development, financial income and expenditure, etc.; from the audit object, not only includes the leading The audit object from the point of view, not only including the leadership of the responsible personnel, but also includes the relevant supervisory bodies and other cadres.
It can be seen that the audit of the economic responsibility of large state-owned enterprises, the need to pay attention to the different aspects of the existing laws and regulations as the basis for a deeper understanding of its better grasp of the requirements of its comprehensiveness.
(2) Clearly the scope of the comprehensive audit
In the audit of economic responsibility, it is necessary to clarify the scope of the comprehensive audit, in the scope of the audit, otherwise, it will only result in a waste of manpower, material and financial resources.
The scope of the economic responsibility audit should be limited to the management responsibilities of the leadership, the leadership of the economic management of the responsibilities of the three main aspects to start: First, the scope of its management should be in the subordinate enterprises under its control; second, the depth of its management should be included in the direct and indirect management of the different levels of enterprises; third, the economic management of the responsibilities of the individual's main job, part-time content and other aspects. position, part-time job content and other aspects. For its difficult to manage subordinate enterprises, should not be used as the scope of the audit, not to mention the assessment of the leadership of the standard.
(C) comprehensive grasp of the enterprise, the overall economic responsibility audit
comprehensive grasp of the enterprise, first of all, we must understand the development of large state-owned enterprises strategic planning and corporate development goals, long-term, medium-term, short-term development plan need to fully understand the development plan is the basis of the audit, but also a comprehensive understanding of the premise of the enterprise. According to different periods of development planning, understanding of the business situation, profits and liabilities, etc., from the large aspects of the economic responsibility audit, and then from the leadership of their own behavior on the audit evaluation.
In the audit of the economic responsibility of the leadership, it is necessary to focus on different issues and make different evaluations. For example, for the same large-scale state-owned enterprises, different projects face different risks, involving funds, related enterprises, in the economic responsibility of the responsible leadership audit, must be combined with the different characteristics of different projects to carry out, to realize the overall, comprehensive audit.
(D) Combined with the market environment audit
In a comprehensive grasp of the characteristics of large state-owned enterprises on the basis of their own, economic responsibility audit also needs to be combined with the general environment of China's market to carry out for the period of lax policy, the need to be cautious audit, to prevent errors and omissions, take advantage of the policy to carry out improper behavior; for the strict policy period, the need for serious audit to ensure that Leaders to do decision-making, planning, etc. in line with our policy requirements.
In combination with the market environment, we need to grasp two aspects, one is the same industry similar enterprises, combined with the development of similar enterprises, the development of the situation and other content, especially the situation of listed companies; the second is to compare with their own different years, tracking to understand the performance of the enterprise in the market environment in different years, and ultimately derive the audit report.
Third, summary
Large state-owned enterprises economic responsibility audit, first need to grasp the relevant laws, regulations and policies, in the "Twelfth Five-Year Plan", the state specifically defined the economic responsibility audit, must be strictly in accordance with the relevant provisions of the economic responsibility audit, comply with laws and regulations. The economic responsibility audit must be carried out in strict accordance with the relevant provisions of the laws and regulations. Secondly, we need to understand the scope of the economic responsibility audit, under the basis of its scope, we should have a detailed understanding of the enterprise, and conduct a detailed and comprehensive review of the audit object, in order to get a more objective audit results. Finally, the economic responsibility audit can not be separated from the development of China's market environment, the enterprise into the market development, a comprehensive comparison, in order to ensure that the audit results of the 'comprehensive, comprehensive and objective, to truly realize the purpose of the audit.
State-owned enterprises economic responsibility audit report Part 2During the period from X month of 20XX to X month of 20XX, I served as the party secretary of XX town. As the head of a class, I shouldered the development of a party's economy, to enrich a party's people, to maintain a party's stability of the heavy responsibility. Over the past six years, I conscientiously fulfill the duties of the first responsible person, relying closely on the party committee, the National People's Congress, the government's collective wisdom and the town's cadres and masses of strong support, the overall situation, the overall use of manpower, material resources, financial resources, more energy on the planning of development, the overall economic development of the overall situation, the direction of the issue for the timely and decisive decision-making, further clarified the development of the idea of a clear objective! The town's economic development, steady grasp of the direction and trend of economic development, and strive to promote the comprehensive progress of the work of XX town, for the sustained and healthy economic and social development of the town of XX play a certain role. Now, according to the requirements of the higher level, I will serve since the economic work of the following report:
First, the completion of the main economic indicators
20XX, the town completed the GDP of 1,048 million yuan, an increase of (hereinafter referred to as increased) 550 million yuan, an increase of 110.3%; complete the fixed asset investment of 271 million yuan, an increase of 110.3%. Fixed asset investment of 271 million yuan, an increase of 226 million yuan, an increase of 498%; foreign trade exports totaled 47.01 million U.S. dollars; contracted utilization of foreign capital of 76.21 million yuan; 24.12 million yuan of tax revenue, an increase of 14.05 million yuan, an increase of 71.7%; the town's disposable income of 46.0792 million yuan, an increase of 28.4529 million yuan, an increase of 161%; per capita income of 6,969 yuan per year The annual per capita income is 6,969 yuan, an increase of 2,597 yuan, an increase of 59%. Over the past six years, the town's revenue is has been a steady growth, revenue and expenditure of the basic balance, the financial situation is good.
Second, the coordinated development of social undertakings, people's living standards significantly improved
1, optimize the structure of the agricultural industry, farmers' incomes continue to increase.
I aim to increase the income of farmers, and constantly strengthen the basic position of agriculture in the national economy, and constantly increase the adjustment of the structure of the agricultural industry, and strive to create a "XX camellia", "XX cold fruit", "XX big orange" and other agricultural characteristics of the brand. As of 20XX, the town **** there are 11 agricultural professional cooperative organizations, including 6 tea professional cooperative organizations, vegetable planting professional cooperative organizations 3, rice planting professional cooperative organizations 1. According to statistics, the town tea planting area of more than 8,000 acres, XX large orange planting area of 7,000 acres, corn planting area of 30,930 acres, rice planting area of 38,071 acres. 20XX, farmers per capita net income of 6,969 yuan.
2, increase investment efforts, industrial leapfrog development.
Over the past six years, I have always been investment, the development of industry as the top priority of economic work, with four indicators, a drive "standard, multi-channel, all-round to carry out investment work, and play XXX, XXX and XXX three major industrial parks. Over the past six years, the town through investment **** the introduction of 56 projects, with a total investment of 2.3 billion yuan. As of X month of 20XX, the town's foreign-funded private enterprises *** 47, of which the investment scale of more than 10 million yuan has 19.
3, innovative economic development mode, ecological tourism has begun to bear fruit.
I take the development of tourism as an important hand to accelerate the transformation of the mode of economic development, relying on the advantages of latecomers and ecological advantages, in-depth excavation and integration of XX characteristics of tourism resources, vigorously carry out the work of tourism investment. Over the past six years, my town has attracted tourism projects **** 5, with a total investment of 1.6 billion yuan, of which XXXXX invested 1 billion yuan, XXXX invested 250 million yuan, XXXXX invested 200 million, XXXXX invested 100 million, XXXXX invested 50 million yuan.
4, infrastructure continues to improve, people's lives continue to improve.
Over the past six years, the multi-funding 420 million yuan invested in transportation, municipal, water supply, power supply and other projects to benefit the people's construction, the pace of urbanization has accelerated significantly, the level of urbanization has increased significantly. As of 20XX, the completion of the people's projects are XX Cultural and Sports Plaza, XX Trade City, XXX, XX passenger terminal, cultural service center, 110,000-volt substation, 220,000-volt substation, XX to XX water supply pipeline, XXX, XXX, XXX, XXX, XXX, XXX, XXX, XXX, XXX, XXX, XXX, XXX, XXX, XXX, XXX, XXX, XXX, XXX, XXX, XXX, XXX, XXX, XXX, XXX, XXX, XXX, XXX, XXX, XXX and XXX. Municipal facilities renovation, XX main streets all hard-substrate construction, for the town's main streets are paved with street tiles, construction of sewers, the installation of street lamps nearly 30 kilometers, 50 kilometers of green streets and village roads.
5, science, education, culture and health and other undertakings to develop harmoniously, the happiness index further enhanced.
Over the past six years, adhering to the principle of "broad coverage, basic, multi-level, sustainable", and constantly increase investment in culture, education, health and other social causes, and make every effort to improve the quality of people's lives.
Education, invested more than 30 million yuan to successfully create a "strong town of education in Guangdong Province", was praised by the provincial supervision and acceptance of experts called "poor towns to create a strong town" model, invested 2 million yuan in a new XX kindergarten, to solve the problem of XXX children difficult to enroll; the successful introduction of a new XX kindergarten, to solve the problem of XXX children The difficult problem of school enrollment; the successful introduction of a total investment of more than 6 million yuan of XXXX and a total investment of 2.5 million yuan of XXXXX.
Culture and sports, and actively encourage the masses to carry out various cultural and sports activities, the establishment of the Basketball Association, the Calligraphy Association, the Folk Art Association, and other organizations, and vigorously promote the rapid and healthy development of cultural and sports undertakings. On the basis of building a good town cultural square, invested 570,000 yuan to build XX, XX, XX, XX, XX, XX and other 19 administrative villages sports field, invested 300,000 yuan to build six farm bookstore.
Medical and health care, invested 2 million yuan on the XX town health center for a comprehensive renovation; town 36 administrative villages equipped with "a doctor and a nurse" health station, to further build the town and village medical and health network system, improve the village medical and health station equipment and facilities, to improve the village doctor's medical skills and level of service. New rural cooperative medical insurance, new rural social pension insurance 100% coverage.
Other aspects, invested 40.25 million yuan to complete the village group road hard-substrate road 115 kilometers; invested 4 million yuan to build a new 15,000 square meters of residential homes, so that the old people have been implemented.
Three, strengthen the government's own construction, improve the effectiveness of the service
1, strengthen the ideological and political education of cadres, the comprehensive implementation of the scientific concept of development.
Strengthen the concept of governance for the people, the masses as the first pursuit of work. Change the leadership style, improve working methods, in-depth investigation to understand the people's situation, social situation, and strive for scientific decision-making, not easily blindly state. Adhere to open government affairs, to ensure that the masses right to know, accept the supervision of all sectors of society, strengthen the construction of administrative efficiency, and further improve administrative efficiency, in order to facilitate the masses to do business, the implementation of the joint office day system of the Department of Fengchang, adhere to the law of administration, strengthen the construction of honesty and integrity of the party, with policies and laws to regulate the words and deeds, establish a fair and honest image.
2, to strengthen the construction of the system, improve the rules and regulations.
Over the past six years, I have made efforts to improve the financial management system, organ housekeeping system and cadres daily management system, etc., adhere to the system to manage people, use the system to constrain people, and gradually realize by the management of cadres and staff into its conscious behavior, further control expenditures, save administrative costs, and the implementation of the work responsibility. Strengthen the village management, increase the treatment of village cadres, improve their work enthusiasm, the implementation of the target assessment, work and funding and rewards and punishments are linked to ensure that the responsibility for the work in place.
Four, to strengthen their own cultivation, to do honesty and self-discipline
six years, I own efforts to strengthen their own political and theoretical knowledge, to further improve their own political literacy, with Deng Xiaoping Theory, the "Three Represents" important thought armed with their own minds, to implement the scientific concept of development seriously, and to firmly implement the scientific concept of development. Conscientiously implement the scientific concept of development, firm political stance, resolutely support and embrace the leadership of the Chinese **** production party. In the work style, whenever a major issue, held a meeting to study collectively, not arbitrary, do not engage in forced orders. In the work can give full play to the collective wisdom, to do a good job. In the integrity of self-discipline, honesty in politics, began to keep in mind that "its body is, not order and behavior; its body is not correct, although the order and not from" the old adage. As the main leader of the town, require other comrades to do, first of all, they do, in work, life, can strictly implement the relevant provisions of the party's clean government, never use their powers for personal gain, in the public reception, adhere to the principle of public affairs and public affairs, and in the reception of thrift and frugality, never waste, consciously do a good job as an example.
In summary, I have made some achievements in six years of economic work, but against the requirements of the party and the expectations of the people of the town, away from the "official, benefit a party" is still a great distance. First, the institutional construction of the organ is not tight, there are still a small number of cadres and workers procrastination phenomenon; Second, the investment is not enough, the proportion of the secondary industry is still low; Third, the unbalanced development of the rural economy, the slow increase in farmers' incomes; Fourth, the slow growth of fiscal revenues, insufficient financial resources, infrastructure, the construction of people's welfare projects are blocked. Future work, I will gradually overcome the deficiencies that exist, and to solve them, in order to further promote the work and accelerate the pace of development of the township.
The above is my economic responsibility report, please review.
State-owned enterprises economic responsibility audit report Part 3
20xx year, the county audit bureau in the county party committee, the county government and the municipal audit bureau of the great importance and correct leadership, in the county economic responsibility audit leading group of members of the support and cooperation, in line with the principle of "active and steady, within the limits of their capacity to improve the quality of the prevention of risk", and to improve work efficiency, and actively expand the audit of the township's development. Efforts to improve the efficiency of work, and actively expand the audit coverage areas, better completed the responsibility of the audit work.
First, the completion of the work.
According to the commission of the county party committee organization department and the beginning of 20xx we developed the economic responsibility audit work plan, I *** carried out 17 units of leading cadres of economic responsibility audit (of which there are 2 is the 20xx annual project). Audit project, leading cadres outgoing audit 6, in office audit 11; audited units, county organs 8, township government 3, 2 institutions, village level 4; audited people, 11 people at the section level, 2 people at the vice section level, 4 people at the village level. In addition to the full year **** counted for 31 units in charge of the handover. Annual audit **** found that there are problems with the funds 203.019 million yuan, of which: 8.7892 million yuan in violation of the funds, the management of irregularities in the funds 194.2298 million yuan. Audit for the audited unit of financial income and expenditure and asset management problems and weaknesses in the rectification of opinions and recommendations, the auditee's fulfillment of economic responsibility to make a realistic, objective and fair evaluation, in strengthening the use of leading cadres of power constraints and supervision, to promote the rule of law, according to the law, and other aspects of the administration has played a positive role
II. The main problems found
(a) improper management and use of special funds.
First, the cause of funds crowded special funds. County Economic Development Zone from 2012 to 20xx, two years of funding balance *** overdraft 6,252,200 yuan, from the books to reflect the funding expenditure crowded special funds; County Agricultural Technology Extension Center in 2013-20xx during the cumulative crowded career expenditure occupied special funds 937,500 yuan. Secondly, the special funds are charged in excess of the scope. County Environmental Protection Bureau from 2015 to 20xx over the scope of the environmental protection funds **** 26.5 million yuan. Third, the special funds are not accounted for in special accounts. County Housing Authority management of maintenance funds charges are not uniform, 17.8% housing reform funds and housing maintenance funds special account deposits confused, unclear division, low efficiency of funds utilization, 20xx - 20xx June housing maintenance special funds drawdown rate of zero. Liuji Township Government will be transferred to the Construction Committee of agricultural housing renovation funds 1.5 million yuan, Lushan Village compensation payment of 70,000 yuan, three mining project payment of 875,600 yuan, Huaibei embankment reinforcement payment of 100,000 yuan, the Water Conservancy Bureau of the pumping station renovation payment of 107,800 yuan, the cumulative amount of 2,653,400 yuan credited to the "temporary deposits" account, resulting in Unit special funds and current account confusion, the nature of funds is not clear, the balance is not clear; County Economic Development Zone does not have a clear budgetary management system, the definition of special funds is not clear, resulting in a special fund balance is too large, the district at the end of 2008 special fund balance of 16,456,200 yuan, the special fund balance of 16,324,000 yuan in 20xx, the special fund balance of 18,104,300 yuan in 20xx In 20xx, the special funds allocated to the district were not accounted for in the "special income", but were put in the "appropriated funds" and mixed with the normal funds, and the expenditure of the special funds was not accounted for in the "special expenditure" account. The "special expenses" are not accounted for in the "special expenses" account.
(2) The management of state-owned assets still needs to be improved.
1, fixed assets are not timely accounting. "County Detention Center" relocation project has been in August 7, 20xx through the county audit department "project cost final audit" concluded that the fixed price of 1.5123 million yuan, the county Public Security Bureau has been to 20xx September has not yet made the transfer of assets to increase the accounting treatment. Most of the construction projects of "no housing institute" have been completed and the project cost audit has been carried out, but none of them have been transferred to the asset account processing. xx town government office building reinforcement project was completed at the end of 20xx and put into use, the project expenditure of 1.2406 million yuan, until September 20xx the town has not made the fixed assets into the account; The town-owned enterprises - the former City North Construction Company office building, for many years has not been recorded in the unit fixed assets account. The economic development zone in 20xx paid 821,600 yuan of Dashan Town, the old people's home project, bathroom renovation project 2011,000 yuan, the project completion and acceptance of the "fixed assets" is not recorded in a timely manner.
2, individual units without the approval of the competent authorities to purchase office equipment and not recorded in the "fixed assets". Such as: Economic Development Zone in 20xx to purchase desks and chairs, filing cabinets, etc. 32,000 yuan, FM radio, etc. 20,400 yuan, 20xx to buy desks and chairs 15,900 yuan, 20xx to buy a Wuling bus 51,000 yuan, and so on.
3, the amount of debt and debts is huge and long-term uncleared. County coal mining subsidence area comprehensive management office at the end of September 20xx "temporary payment" balance of 545,000 yuan, "temporary deposit" for 272,400 yuan, Liu Ji Township Government "temporary payment" balance of 667,000 yuan at the end of the year. "The year-end balance of Liuzhi Township Government was 6.6745 million yuan, of which 3.0707 million yuan was borrowed by individuals and 3.638 million yuan was borrowed by units; and the year-end balance of "provisional deposits" was 15.2655 million yuan. xx Township Government had a balance of 467.7 million yuan in its funding account at the end of 20xx. "The balance of 4.6770 million yuan, mostly personal loans, the town village account "provisional payment" balance of 4.9419 million yuan. Economic Development Zone at the end of 20xx "provisional payment" of 11,044,500 yuan, "provisional deposit" 4,839,000 yuan, of which "provisional payment" more than three years the proportion of a larger amount.
(3) Individual units do not declare the phenomenon of paying taxes according to the regulations.
County Government Logistics Service Center 2016-20xx annual housing rental income of 1,188,400 yuan, should pay property tax 142,600 yuan, sales tax and surcharges of 65,400 yuan and did not pay; County Road and Bridge Management Office housing rental income of 523,000 yuan, should be paid property tax of 62,800 yuan, sales tax and surcharges of 288,000 yuan and not paid! The government-run labor service company's housing rental income of 313,400 yuan, should pay property tax of 37,600 yuan, sales tax and surcharge of 17,200 yuan but did not pay.
State-owned enterprises economic responsibility audit report Part 4
Term economic responsibility audit is to strengthen the term of leading cadres of management and supervision, to strengthen the term of responsibility, to promote the construction of the party's clean government and to improve the economic efficiency of an audit system.
First, the definition of tenure economic responsibility audit
The Audit Commission in the "tenure of economic responsibility audit of the Interim Provisions of the Rules for the implementation of the direct responsibility of the leading cadres, but in the audit of the actual operation of the process, it is still difficult to strictly differentiate between the direct responsibility and the responsibility of the supervisor. It can be defined from the following aspects.
(a) Definition based on the leadership decision-making
Leadership decision-making can be broadly divided into three ways, one is to take a democratic centralized approach, in accordance with the scientific decision-making process, to select and decide on the future of the action goals and programs; the second is mainly based on the leader or his staff's personal experience, knowledge, wisdom and ability to make decisive choices on the action goals; Thirdly, the leader is arbitrary and makes blind decisions based on subjectivity. Blind decision-making and do not have the democratic and scientific personal decision-making, leaders should be directly responsible; for scientific decision-making, due to the major decision-making is often accompanied by significant risks, the consequences of the leaders generally bear the responsibility of the competent. The major decision-making errors project, must be based on the democratic and scientific nature of decision-making, a comprehensive analysis of the subjective causes of failure and the leaders of controllable and uncontrollable factors to determine the direct responsibility of the leaders of the direct responsibility or responsibility of the director.
(B) based on the internal control set up to define
A unit set up a sound and effective internal control, can be based on the internal division of labor and job responsibility system to distinguish between the direct responsibility of the leader and the responsibility of the supervisor. By the leaders directly responsible for the work, directly handled by the business and directly contracted projects, the leaders of its behavior and consequences of the direct responsibility; other positions and other personnel responsible for the matter, the leaders of the supervisory responsibility. If a unit has no internal control or serious failure of internal control, the leader should be directly responsible for the major faults of the entire unit.
(C) defined in accordance with relevant laws and regulations
Such as in accordance with the provisions of the Accounting Law, the person in charge of the unit of false financial accounting reports and other behaviors should be directly responsible for, rather than in charge of responsibility.
Second, the audit focus of the term of economic responsibility audit
The term of economic responsibility audit both to assess performance, but also to divide responsibility; both to "audit", but also to "audit"; Both to determine the responsibility of the unit, but also to clarify the responsibility of the leaders. This is the main feature that distinguishes it from other types of audits. In practice, some of the economic responsibility audit project, financial income and expenditure audit flavor embodied overly strong and the lack of economic responsibility audit features, the main reason is that the financial income and expenditure audit is familiar with the road, easy to operate, and other aspects of the problem, such as: the integrity of the situation, democratic decision-making, major losses and wastes and other issues, as a result of the constraints of the factors, the audit, the evaluation of the more difficult, and thus in the audit does not get more in-depth Thorough examination. As a result, the final audit results become a replica of the financial income and expenditure audit, and the focus of the economic responsibility audit is not prominent. The ultimate goal of the economic responsibility audit is to evaluate the leader's responsibility, therefore, the audit must be based on a comprehensive audit, focusing on the "people" from the beginning to the end, seizing the economic responsibility as a key point, and all economic matters directly related to the leading cadres should be the focus of the audit. The economic matters closely related to the leading cadres themselves and the economic matters for which the leading cadres are directly responsible should be examined in detail; the economic matters for which the leading cadres have no direct contact and the economic matters for which the leading cadres are responsible should be examined on a random basis. In the case of party and government cadres, for example, the completion of financial revenue and expenditure targets, compliance with national financial laws and regulations, as well as leading cadres in the financial revenue and expenditure of personal misappropriation of national assets, violation of the provisions of the integrity of leading cadres and other violations of the law and discipline, etc., should be the focus of the audit. And due to the financial personnel caused by their own reasons for accounting problems or units of financial income and expenditure of minor irregularities, it is not necessary to spend too much energy to pursue. Only in this way, the audit can focus on the key issues to investigate thoroughly.
Third, the principle of tenure economic responsibility audit evaluation
The evaluation of tenure economic responsibility audit is a crucial part of the economic responsibility audit, it is related to the quality of the audit work and risk, but also the audited and commissioned by the organization is very concerned about the focus. Term of economic responsibility audit evaluation is the core of the audited individual should bear what kind of responsibility, which requires auditors to be able to correctly distinguish: is the direct responsibility, or indirect responsibility; is the subjective responsibility, or objective responsibility; is the former responsibility, or the current responsibility; is the collective responsibility, or personal responsibility; is the responsibility of willful, or negligence, etc.. To this end, in the term of economic responsibility audit evaluation, should be based on the following principles:
(a) the principle of objectivity
refers to the audit evaluation, the auditor is required to a high sense of responsibility and conscientiousness, a responsible attitude to effectively stand in the position of the third party to audit the facts as a basis for the audit, without any external influence, without any subjective component, in accordance with the original appearance of the objective matter to describe the facts in a realistic manner.
(B) the principle of accuracy
refers to the audit evaluation of the language is accurate, appropriately worded, direct statement of the facts, less use of modifying language. Audit evaluation language should not be ambiguous, specious, or rambling, arbitrary play.
(C) the principle of comprehensiveness
refers to the audit evaluation in full respect of the objective facts, based on a comprehensive analysis of the audit problems identified, to avoid generalizations. In particular, it is important to note that a single fact or a few indicators can not be used to evaluate the overall situation of leaders to fulfill their economic responsibilities.
(D) the principle of prudence
First, adhere to what is what is evaluated, audited what is evaluated, audited how much to evaluate how much. Evaluation seeks to be cautious and prudent, neither exaggerate nor minimize the facts. Second, the evaluation of the matter to obtain sufficient audit evidence or supporting materials, information, to prevent overstatement. Third, specific matters not covered in the audit process, matters that have not been audited, and audit matters not explicitly provided for in laws and regulations are not evaluated in order to avoid audit risks. Fourth, for the reasons of the audited units and individuals or by the audit means of the limitations of the audit procedures can not be implemented, the audit team should make the necessary explanations in the report on the results of the audit, and the audit process for an objective and fair description.