Research on Economic Responsibility Audit's Process and Application in China

摘要

Issued in 2010 the "Economic responsibility auditing requirements of Communist Party and the government leaders and leaders of state-owned enterprises "provides our Economic responsibility audit a system basis. Audit process changes a lot. This article analyzes the changes in the audit process, repositioning of the target by positioning theory----efficiency, and establish implementation system, evaluation system and reporting application system, aim at play economic responsibility audit functioning roles in the government, audit institutions, and government leaders benefit each other.