A Research On The Evaluation Index System In The Economical Responsibility Audit Of Gansu Road And Bridge Construction Group Company Limited

The economical responsibility audit of leading cadres is China's current auditing arrangement including organizational supervision, disciplinary inspection supervision and audit supervision, and it is also an audit of the most Chinese characteristics. So-called economical responsibility audit refers to Chinese party and politics leading cadres and the legal representatives should take economic responsibilities during their tenure, and their responsibilities are supervised, verified and evaluated. Its essence embodies the supervision of "the human", that is, on the basis of financial revenue and expenditure audit and assets, liabilities and losses audit, it focuses on work performance, relevant economic behavior and probity and self-discipline for them, and aims to promote, strengthen the supervision and management of leading cadres and deepens enterprise reforms.As one of the important enterprise of transportation system in Gansu province, Gansu Road and Bridge Construction Group Company Limited carrying out the economic responsibility audit contributes to strengthening the management and supervision of leading cadres, evaluating the economic responsibilities correctly during their tenure, improving their management and security of state-owned assets. By looking back on the development of the economical responsibility audit of Gansu Road and Bridge Construction Group Company Limited, this paper summarizes successful experience and existing problems of it. We find the economical responsibility audit is restricted by lack of scientific and systemic evaluation index system. So we construct the evaluation index system that accords with the requirements of the Economic Responsibility Audit of Gansu Road and Bridge Construction Group Company Limited by use the principle of the balanced scoreboard.