Current location - Trademark Inquiry Complete Network - Futures platform - How to carry out the economic responsibility audit of enterprise leaders
How to carry out the economic responsibility audit of enterprise leaders
First, the significance of strengthening the economic responsibility audit of the person in charge of the enterprise during his term of office

1. Provide a basis for the assessment and selection of leading cadres. In the past, when the leading bodies of some enterprises were handed over, it was difficult for cadres to correctly evaluate their business performance and ability because of the lack of fair audit, unclear responsibilities and mutual shirking. The leaders of a few loss-making enterprises resort to deceit, be bold, report good news instead of bad news, but are easy to be promoted. The implementation of the economic responsibility audit of the person in charge of the enterprise during his term of office can effectively change this situation and play a positive role in building the leading group of enterprises and invigorating large and medium-sized state-owned enterprises.

2. It is conducive to enhancing the sense of responsibility, crisis and mission of business leaders. Carrying out the principle of "audit before leaving office", through the economic responsibility audit during the term of office, we can have an appropriate, realistic and fair evaluation for the person in charge of each enterprise whose term expires, which can enhance the sense of responsibility of enterprise leaders; According to the evaluation of the audit report, combined with the usual inspection, decide the promotion, demotion, retention, exemption and equality of enterprise positions, and enhance the sense of crisis of enterprise leaders; According to the principle of linking responsibility with rights, audit enhances the sense of mission of enterprise leaders by evaluating the granting of power and responsibility and the completion of responsibility. From both material and spiritual aspects, it can play an effective role in encouraging and urging the person in charge of the enterprise to do a good job wholeheartedly.

3. It is conducive to urging enterprises to operate legally and protecting the safety and integrity of state property. Through the audit of the economic responsibility of the person in charge of the enterprise during his term of office, we can find mistakes, correct mistakes, prevent malpractices, plug loopholes, put an end to waste and stop economic criminal activities, completely change the abnormal phenomenon of "rich abbots, poor monks and ruined temples" in individual units at present, safeguard the legitimate rights and interests of the state, collectives and individuals, and protect the safety and integrity of state property.

4. Promote enterprises to improve management and improve economic benefits. In the term economic responsibility audit, through extensive and in-depth investigation and comprehensive analysis, we can fully grasp the overall picture of the economic activities of the audited units, find out the problems and weak links in enterprise management, and make use of the advantages of auditors' wide contact, broad vision and rich professional knowledge to put forward practical suggestions and improvement measures to promote enterprises to improve management, tap their internal potential and improve economic benefits.

Second, the main contents of the economic responsibility audit of the person in charge of the enterprise

1. Authenticity of the operating results of the enterprise during the term of office of the person in charge of the enterprise. The authenticity of the enterprise's operating results refers to whether the accounting is accurate during the term of office of the person in charge of the enterprise, whether the scope of the enterprise's financial final accounts is complete, whether the enterprise's economic achievements are true and reliable, and whether the enterprise's provision for asset impairment matches the asset quality. It mainly includes: whether the enterprise's financial accounting is accurate and true, and whether there is a problem of false operating results; Whether the scope, method, content and quality of the annual financial statements of the enterprise meet the requirements, and whether there are problems such as deliberately fabricating false financial statements; Whether the enterprise correctly adopts accounting recognition criteria or measurement methods, arbitrarily changes or abuses accounting estimates and accounting policies, and deliberately fabricates false profits.

2. Compliance of enterprise financial revenue and expenditure accounting during the term of office of the person in charge of the enterprise. The compliance of enterprise financial revenue and expenditure accounting refers to whether the financial revenue and expenditure management of the person in charge of the enterprise conforms to the relevant national laws and regulations, whether the accounting conforms to the relevant national financial accounting system, and whether the annual financial accounts comprehensively and truly reflect the financial revenue and expenditure of the enterprise. It mainly includes: whether the income confirmation and accounting of the enterprise is complete and accurate, whether it conforms to the provisions of the national financial accounting system, whether there are private deposits of public funds, the establishment of "small treasury", and the behavior of engaging in stock trading, illegal borrowing of funds, external guarantee of funds and borrowing accounts with personal accounts. Whether the scope and standard of enterprise cost expenditure conform to the relevant national financial accounting system, whether there are problems such as multiple columns and less columns, and the source, distribution, balance and income of the person in charge of the enterprise; Whether the enterprise's accounting conforms to the provisions of the relevant national financial accounting system, whether the recognition standards or measurement methods of assets, liabilities and owners' equity are changed at will, and whether there are problems of false listing, restatement, omission or omission of assets, liabilities and owners' equity; Whether the records of enterprise accounting books are consistent with the physical objects, funds and related materials, whether there are problems such as off-balance-sheet assets, hidden losses and losses, and whether there are problems such as false accounting of labor wages.

3. Changes in the quality of enterprise assets during the tenure of the person in charge of the enterprise. The change of enterprise asset quality refers to whether the asset quality has been improved during the term of office of the person in charge of the enterprise, whether there are serious losses, major potential losses or asset losses, and whether the state-owned capital of the enterprise is safe and complete, which will affect the future development ability of the enterprise. It mainly includes: the rationality and changes of the asset-liability structure of the enterprise during the term of office of the person in charge of the enterprise, and its influence on the future development of the enterprise; The operating efficiency and changes of enterprise assets during the term of office of the person in charge of the enterprise, and its influence on the future development of the enterprise; The change of effective assets and non-performing assets of the enterprise during the term of office of the person in charge of the enterprise and its influence on the future development of the enterprise; The results of maintaining and increasing the value of state-owned assets of enterprises during the term of office of the person in charge of enterprises, and the comparative analysis of the changes in the level of enterprises in their industries.

The person in charge of the enterprise shall bear economic responsibility for the relevant business activities and major business decisions of the enterprise during his tenure. The relevant business activities and major business decisions of an enterprise refer to whether the major economic decisions made by the person in charge of the enterprise during his term of office, such as domestic and foreign investment, economic guarantee, borrowing funds, large contracts, etc., comply with relevant national laws and regulations, and whether there are many problems or heavy losses in the internal control procedures of the enterprise. It mainly includes: the source of funds, decision-making procedures, management methods and investment income accounting of major investment of enterprises, whether it has caused significant losses; Decision-making procedures and risk control of economic activities such as foreign guarantee, foreign investment, bulk purchase and leasing and their impact on enterprises; It involves the examination and approval procedures, decision-making procedures, risk control, operating profit and loss, etc. of high-risk investment decisions such as securities, futures and foreign exchange transactions. ; The examination and approval procedures and operation methods of reorganization and restructuring, listing financing, bond issuance, merger and bankruptcy, equity transfer, asset reorganization and other matters and their influence on the financial situation of enterprises, causing losses to enterprises or the loss of state-owned assets.

4. The implementation of relevant state laws and regulations by the enterprise during the term of office of the person in charge of the enterprise. The audit of enterprise economic responsibility should carefully check the implementation of the relevant laws and regulations of the state by the person in charge of the enterprise and the enterprise, and verify whether the person in charge of the enterprise and the enterprise violate the national financial laws and regulations, abuse power for personal gain, embezzle, misappropriate, privately divide public funds, transfer state-owned assets, pay bribes, waste money, and other major issues such as fraud, defrauding honor, and deliberately compiling false accounting information.

5. Changes in the business performance of the enterprise during the term of office of the person in charge of the enterprise. Enterprise economic responsibility audit is to make an objective, fair and accurate comprehensive evaluation of the operating results and performance of the person in charge of the enterprise and the operation and income of the enterprise assets on the basis of comprehensively verifying the accounts of various assets, liabilities, rights and interests, income, expenses and profits of the enterprise.

Three, the person in charge of the enterprise economic responsibility audit risk and preventive measures

1. The factors affecting the audit risk of economic responsibility, the limitations of audit authority and audit means constitute the audit risk. Audit mainly finds and verifies problems through the information provided by the audited entity, but some violations of law and discipline are not necessarily reflected in the information, and it is difficult to verify the audit methods in depth, such as fake invoices, fake economic contracts, fake meeting minutes, etc. 2. The inherent audit risk caused by the lack of comprehensive quality of auditors. Economic responsibility audit involves a wide range, which requires auditors not only to have the ability to audit accounts, but also to be familiar with macroeconomic management knowledge, policies and regulations, and to have the ability of comprehensive judgment and analysis. At present, the professional quality of most auditors is not comprehensive enough, which seriously restricts and affects the quality of audit work.

3. There are many audit projects, heavy tasks and few auditors, so it is difficult to meet the needs of audit work. At present, the audit force is generally less and the audit task is heavier. However, in the period when the leading group changes and the task of economic responsibility audit is very concentrated, auditors generally feel great pressure and are at a loss, which also has an impact on the quality of audit work.

4. The audited entity has a long term and the situation is complicated, which leads to an increase in audit risk. Most enterprise leaders have a long term of office, which leads to a lot of accounting information and frequent turnover of financial personnel. The new financial personnel are not clear about some economic facts that happened in the past. The audit workload of confirming the authenticity and legality of financial revenue and expenditure, assets and liabilities, profit and loss is large, which brings many difficulties to the audit implementation and has potential audit risks.

5. The definition of economic responsibility is difficult to form audit risk. How to define original responsibility and present responsibility, supervisor responsibility and direct responsibility, individual responsibility and collective responsibility? If the audited entity violates the financial discipline, there are both the individual behavior of the outgoing person and the collective behavior of the leading group, and they often shirk their responsibilities, making it difficult to define the role played by the individual, which makes it difficult to distinguish the responsibilities.

6. Audit risk brought by "go first and then review". According to the regulations, before the expiration of the term of office of the person in charge of the enterprise or before handling matters such as transfer, transfer, rotation, dismissal, resignation and retirement. The person in charge of the enterprise shall accept the economic responsibility audit during his term of office. However, in reality, the organization and personnel work is often not connected, and the phenomenon of "leaving first and then reviewing" and "taking office first and then reviewing" is widespread, which lacks binding force on outgoing leaders, making the audit a mere formality and increasing the difficulty of the audit work.

7. Audit risks caused by untrue or incomplete information provided by the audited entity or deliberate creation of false accounting information. In many cases, audit evaluation depends on data, but the current accounting information is untrue and the credibility of accounting data is poor, which directly affects the objectivity of audit evaluation and even leads to misjudgment. If auditors fail to find major problems, reveal the financial revenue and expenditure, assets and liabilities, profit and loss of the audited entity, and reflect the true face of things, and the audit conclusions issued are untrue, audit risks will be formed.

8. Prevention of economic responsibility audit risks. Scientifically determine the audit procedure. Audit procedure is the step of audit work. Reasonable audit procedures can make the audit work orderly, which is conducive to improving work efficiency and ensuring work quality. The economic responsibility audit of the person in charge of an enterprise should include three steps: preparation stage, implementation stage and termination stage. The preparatory work mainly includes two aspects: defining the audit task, organizing the audit force, drawing up the audit implementation plan and sending it to audit notice; The work in the implementation stage includes two aspects: entering the audited unit to listen to personal debriefing report, unit evaluation report and investigation to understand production and business activities, and auditing and inspecting relevant economic activities; The final stage of work includes sorting out audit working papers, writing audit reports, and signing opinions by the outgoing and successor; Unit leaders examine and approve audit reports, make audit conclusions and decisions, and issue audit decisions; Establish audit files and conduct necessary follow-up audits.

9. Correct selection of audit methods. Whether the audit method is appropriate or not directly affects the efficiency and effect of the audit. Therefore, auditors should have a deep understanding of all kinds of audit methods and be able to use them flexibly according to specific conditions in the process of implementing the audit, so as to achieve twice the result with half the effort. For example, using comparative analysis method to evaluate the completion of indicators; Assess the policy level and management ability of the person in charge of the enterprise through the combination of forum and personal understanding; Check the authenticity, integrity and legitimacy of economic activity data by combining comprehensive review with key spot checks; Check the physical assets of the enterprise by combining physical inventory and book checking; Combining micro-audit with macro-analysis to evaluate enterprise performance.

10. Highlight the key points of audit and pay attention to the collection of audit evidence. In the audit content, we should pay attention to the audit of business decisions. Whether decision-making is scientific or not is often directly related to the success or failure of decision-making projects and the rise and fall of enterprises. The losses caused by mistakes in decision-making are often heavy and irreversible.