Research On Evaluation Index System Of Economic Responsibility Audit For YS Group

Economic responsibility audit is an important measure, which can make a scientific and objective evaluation of leaders'economic responsibility, improve economic management ability of leaders, provide decision-making information to organization department for assessing and appointing leaders, so as to prevent and control corruption from the source, promote incorruptibility building and enterprises management, and boost quality and profit of economic operation. Economic responsibility audit, as a routine in the various enterprises and institutions, which is short of uniform evaluation standards, especially of systemic and recognized index, from the range of content to way, has not only brought considerable trouble to correctly evaluate the financial responsibility and discipline related person with mistake, but also affected quality and effectiveness of the economic responsibility audit to some extent.In recent years, with the adjustment in the organizational structure of the tobacco industry, particularly in consolidation and reorganization among enterprises, Shaanxi tobacco industry system also accelerated the pace of reorganization. The province's five cigarette factories were integrated into one corporation which possesses unified legal qualification, eg.SY group. Their functions are also undergoing profound changes from centering profit based on production and operation to focusing on manufacture based on production and management. In order to adapt rapidly to the change, it should be referred to top agenda to establish a unified evaluation index system of economic responsibility audit within groups, so as to strengthen the responsibility assessment of people in charge of the affiliate, promote the efficient operation of enterprises and improve the Group's management level.This paper applies SWOT analysis theory, through identifying opportunities and threats for corporation and its own strengths and weaknesses, adopting key performance indicators and other method, seizing the critical control points in management, being combined with economic responsibility audit cases in recent years and the application management theories, to analyze the defects of the current economic responsibility audit in SY Group and build index system of the audit, so as to accurately feedback the financial responsibility of people in charge of the affiliate, to make evaluation process focused and operational, to make evaluation results more scientific and more constructive.