Study On Economic Responsibility Audit Evaluation Of State-owned Enterprise Executives

State executive economic responsibility audit is the audit supervision system of China’s important component, which plays an important role in promoting and guiding the state-owned enterprises to speed up the transformation of development mode, strengthening enterprise management, establishing and perfecting the corporate governance mechanism to function effectively. There is immanent connection between state executive economic responsibility auditing and corporate governance mechanism, which contributes to the core of the modern enterprise system, the corporate governance system establishment. At present, China’s state-owned enterprises’ poor performance, the loss of state-owned assets is still in existence, state executive economic responsibility audit is an important component of the audit supervision system of means, which can find out the crux of the problem, put forward suggestions to solve the problems, so as to strengthen the management of state-owned enterprise, raise economic benefits, ensure state-owned asset maintains value rise in value and promote the state-owned enterprise the sustainable development.The existing state executive economic responsibility auditing focuses on financial balance legal and compliance audit of economic responsibility audit and neglects to strengthen the important role of state-owned enterprise management, only from government agency perspective, which mainly displays in:audit on economic responsibility audit of state-owned enterprise executives content and key did not form unified understanding; state executive economic responsibility auditing lacks scientific and standardized audit evaluation index system, evaluation method; state executive economy audit risk, audit quality is difficult to control, the lack of effective audit risk prevention measures. Based on this, state executive economic responsibility auditing research should be from the following two aspects:firstly, state executive economic responsibility audit is different from that of government officials, economic responsibility auditing, its focus is to design a set of effective for state executive performance evaluation index system, the index system of state-owned enterprise executives must reflect the comprehensive accountability, is conducive to the promotion of state-owned economy and state-owned enterprises to change the way of sustainable development. Secondly, state executive economic responsibility audit is a kind of risk oriented audit, but it also has the Chinese characteristic the audit practice, so it must create a valid state executive economy audit risk model from the general audit risk theory, the traditional audit risk model, according to the model, seek feasible audit risk preventive measures, so as to establish a state executive economic responsibility audit of the quality assurance system. Therefore, the main content of this research are as follows:Firstly, The chief executives of state-owned enterprises economic audit theory and related theory. Economic responsibility audit is based on the generation of economic relations, it is our country’s peculiar type of audit. It should be combined with our social, economic development actual situation, the state-owned enterprise economic responsibility auditing theory and practice exploration. The chief executives of state-owned enterprises of economic responsibility audit in a sound corporate governance system, maintain normal economy order plays an important role, its main audit, audit content and audit has different characteristics. This study suggests that, in the current period, economic responsibility audit of state-owned enterprises should begin from the following respects, namely the financial revenue and expenditure of authenticity, legitimacy review; internal control design and implementation of evaluation; major economic decisions, evaluation and enterprise sustainable development evaluation.Secondly, the present stage our country state-owend enterprise executives evaluation measures of economic responsibility audit problems analysis. State executive economic responsibility audit is the our country special audit practice, which uses for reference from a number of other areas of the audit evaluation method in the current implementation process, such as Wal-Mart, evaluation model, evaluation model of modern special evaluation model, EVA (economic value added) assessment method, balanced scorecard, the state-owned capital performance evaluation model and fuzzy comprehensive evaluation method.These methods for state executive economic responsibility auditing has certain applied value, but also has its own limitations, mainly in just focusing on one aspect of the evaluation, and not implementing comprehensive evaluation for economic responsibility which state-owned enterprise executives should carry out.Thirdly, the chief executives of state-owned enterprises economic responsibility audit evaluation content research. Analysis based on the evaluation system of economic responsibility audit of the existing state-owned enterprise executives are out of touch with the long-term corporate strategy, ignores the drawbacks of the monitoring and evaluation of the course of business, the study should be from the production and business operations performance evaluation, sustainable development protection status evaluation and fulfillment of corporate social responsibility to evaluate three aspects to evaluate the economic responsibility of the state-owned enterprise executives.Fourthly, the state executive and economic responsibility audit evaluation system build. Based on the balanced scorecard as a strategic tool to make reasonable adjustments to its dimensions, can used in the construction of the state executive and the economic responsibility audit evaluation. The study analyzes and discusses the feasibility based on the optimization of the Balanced Scorecard, the appropriate adjustment of its original four dimensions, increasing the dimension of the state executive and social responsibility, namely financial, customer, internal business five level design processes, learning and growth, social responsibility evaluation index system, a comprehensive evaluation of the state executive and the economic responsibility audit. The advantages of the evaluation index system of economic responsibility audit evaluation of the term of office of the executives of state-owned enterprises and enterprises long-term business strategy closely integrated, designed to evaluate the contribution to the force of the state executive and the long-term sustainable development, state-owned enterprises to fulfill their social responsibilities. Focus on the design of specific indicators of monitoring and evaluation of business processes; highlights the role of cash flow indicators reflect the entire course of business of the state-owned enterprises with dynamic features; financial indicators and non-financial indicators should include evaluation including system.Fifthly, the state executive and economic responsibility audit evaluation method. In this study, the traditional genetic algorithm with BP neural network method combined absorbs their advantages, and optimizes improvements, builds improved BP neural network model, and makes its application to the state executive and the economic responsibility audit evaluation. The specific approach is to add a weight value the optimized layer (genetic algorithm) network on the basis of the traditional BP neural network (input layer, a hidden layer and output layer).Sixthly, the study of improved neural network model is used to evaluate the validity of the state executive and the audit empirical simulation. The study uses the Analytic Hierarchy Process to get15core evaluation index and makes simulation computing with the improved neural network. After selecting east China100typical of large state-owned enterprises questionnaire, the study makes an empirical simulation based on classified data.The results show that, BP neural network method based on improved BP neural network is introduced into the evaluation of economic responsibility audit of the state-owned enterprise executives is entirely feasible.Lastly, the chief executives of state-owned enterprises to fulfill economic responsibilities improvement countermeasure research. Through the building evaluation index system and evaluation methods, the economic responsibilities of some state-owned enterprise executives unqualified audit evaluation.This study attempts to the principle of economic responsibility audit and performance evaluation study of economic responsibility audit evaluation of the state-owned enterprise executives, using qualitative and quantitative methods to construct the evaluation index system of economic responsibility audit of the state-owned enterprise executives. The study makes an innovation concerning evaluation of economic responsibility audit content from a state-owned enterprise executives, evaluation index system construction methods, evaluation index system authentication methods and other aspects. Innovation is mainly reflected in the following aspects:1. The innovation of evaluation of ideas of the state executive and economic responsibility audit and evaluation of the content. Traditional economic responsibility audit evaluation only pays attention to carry out the economic responsibility of state executive tenure, ignoring its sustainable development for the enterprises to contribution and on the whole the implementation of strategic goal of state-owned enterprises. This study will be the chief executives of state-owned enterprises term economic responsibility audit evaluation and the long-term management strategy, focusing on the chief executives of state-owned enterprises in the long-term strategic business performance management implementation degree, sustainable development and social responsibility aspects such as evaluation.2. The innovation of the chief executives of state-owned enterprises economic responsibility audit evaluation index system construction method. In the design of evaluation index system, uses the enterprise strategy management tool--the principles of Balanced Scorecard, and makes the optimization and adjustment of the dimension, adds to the chief executives of state-owned enterprises to fulfill the social responsibility audit evaluation dimensions, namely from the financial, customer, internal business process, learning and growth, social responsibility five aspects and the construction of evaluation index system. In the design of specific evaluation indicators, the study not only pays attention to the state executive term operating results evaluation, pays more attention to the business process monitoring and evaluation; more outstanding reflected state-owend enterprise whole management process with the dynamic function of the cash flow indicator; will reflect the state-owend enterprise sustainable development ability and social responsibility of non financial index also included in the evaluation index system of.3. The innovation of the chief executives of state-owned enterprises evaluation measures of economic responsibility audit.The current economic responsibility audit evaluation methods usually take the evaluation method of AHP-and fuzzy clustering analysis, the method has the advantages of simple operation, although the application of mature advantages, but there are also heavy data processing, and it is difficult to ensure the accuracy of the calculation. In this study, the traditional genetic algorithm with BP neural network method gets to be combined, and make an optimization improvement, build improved BP neural network model, and its application to the state executive and the economic responsibility audit evaluation. Optimizing BP neural network method and making an application to the state executive and the economic responsibility audit evaluation, is the first of its kind in the country.