The Design Of Economic Responsibility Audit Evaluation Index System Of Jilin Power Co., LTD

Economic responsibility audit is an audit mode which developed with the evolution of our political and economic system reform, it is a creation of our socialist auditing business. In the new historical period, especially the 17th national congress proposed explicitly to strengthen the consummation of the economic responsibility audit system, and wrote it into the 17th national congress report,which indicates that consummating the economic responsibility audit system will become an important task and mission of the state audit work in future. The important role of economic responsibility audit work will manifest increasingly in the implementation of the scientific development perspective,the ensurance of power being exercised correctly by party members and the strengthening of the party integrity construction, also newer and higher requirements and challenges will be put forward to the future economic responsibility audit work. In order to adapt to these new tasks and demands, economic responsibility audit work is required to open horizon and broaden horizons furtherly to determine the development ideas of economic responsibility audit work multilevelly and comprehensively under the new situation.Although the economic responsibility audit of state-owned enterprise has made certain progress and development in theory and practice,and played a great role of supervision and inspection in promoting the leading personnel to perform their duties correctly after 20 years of exploration and development. Due to late start of the economic responsibility audit, and with no foreign advanced systematic experience to be refered, therefore, there are many problems and contradictions to be solved urgently in the basic theory and practical application research of the current economic responsibility audit,especially the establishment of audit evaluation index system which have become the short board of restricting further deepening and development of the economic responsibility audit, is unable to meet the need of audit practice. As the economic responsibility audit is more and more important in the social economic life, whose evaluation results have also gradually become the important basis on the assessment, rewards,punishments and removal of leading personnel. Therefore, no matter from the needs of theory deepening or reality development, it is very necessary to establish a scientific evaluation index system to define the economic responsibility of leading personnel reasonably as well as to evaluate the implementation of leading personnel's economic responsibility objectively and comprehensively.Through studying and analysing the problems in economic responsibility audit practice seriously, combining with project experience of economic responsibility auditi in recent years, basing on the full consideration of the leading personnel's term enterprise goal, task and the corporate governance situation of the unit, this article established a set of economic responsibility audit evaluation index system suitable for Jilin Power Co.,LTD according to this particular type of state-owned enterprise. The selection of each index in the system is based on true accurate facts, and matches with the powers and economic responsibility of the leading members, which points out the concrete content of economic responsibility audit evaluation, prevents the subjectivity, arbitrary and uncertainty effectively from the evaluation of personnel,as well as makes the economic responsibility audit work more perfect, scientific and standardized.The research can be mainly divided into two stages, one is theoretical research, the other is empirical analysis.In theoretical study phase,the main work is to do a lot of literature reading according to the research content, consulting the historical evolution,the evaluation content as well as evaluation method of economic responsibility audit of domestic state-owned enterprise extensively, and summarize. In the empirical analysis process, try to find the problem of economic responsibility audit that existed in Jilin Power Co.,LTD in the process of development through on-the-spot investigation,and put forward countermeasures. Finally, establish a set of economic responsibility audit evaluation index system to meet the needs of Jilin Power Co.,LTD according to the above research conclusion. As the company is in large scale, involving power supply enterprises, construction enterprises, building enterprises, research institutes, varieties of business enterprises etc, so it is more difficult to define the economic responsibility of directors at all levels clearly, making the evaluation of economic responsibility audit have certain complexity. This article conducts by combining qualitative analysis and quantitative analysis, theoretical study and empirical analysis, analyzing and summarizing the theory of economic responsibility audit, referring to lots of project experience and research achievements of economic responsibility audit in recent years, investigating in different areas and different operation departments of Jilin Power Co.,LTD and analyzing the development status of economic responsibility audit in each unit. Then taking the economic responsibility actual situation of the subordinate unit leading personnel as the breakthrough point, designing a set of rational and overall economic responsibility audit evaluation system which can meet the need of enterprise's development according to the materiality principle, and will be part of index quantification, determining concrete numerical weights of evaluation index rationally for different types of enterprises according to expert opinions of relevant fields, rating for the fulfillment degree of leading personnel's economic responsibility combined with the index, thus evaluating the performance of director's economic responsibility scientifically.The paper is to build economic responsibility audit evaluation models which meet overall development needs of the enterprises combining the quantitative evaluation index and the qualitative evaluation index, and select scientific and normative evaluation methods, integrate index design, evaluation standards, evaluation results and so on processes into the economic responsibility audit evaluation system.Then choose some typical subordinate enterprise for field investigation after constructing the evaluation index system, test its scientificity and effectiveness through the practical application of the designed economic responsibility audit evaluation index.I hope that this paper can have referenced and directive functions on the economic responsibility audit of the state-owned enterprises'leading personnel,and being supplemented and consummated constantly in the future practice.