Evaluation Measures Of Economic Responsibility Audit In Term For Officals Of State-Owned Enterprise

Economic responsibility audit in term for officals of State-owned Enterprise comes from reform of the economic system and the staff system. The beginning fulfillment form of it was relieving economic responsibility audit of plant manager in early of 80's. The temporary provision in term for officals of State-owned or State-controled enterprise of economic responsibility audit was promulgated in 1999 by Office of Communist Party of China and Central Government.It indicates that the auditing is nessesary to the officals of State-owned Enterprise during their tenures,and the result of auditing will be a basis of adjusting dismissing and resigning from post. Because economic responsibility audit in term for officals is a new work, and lack the science method of evaluation. It limits the function of economic responsibility audit on certain degree. So this papaer makes a research to the evaluation measures of economic responsibility audit in term for officals of State-owned enterprise.Firstly, the paper introduces the beigining,development of economic responsibility audit, and looks back many problems of economic responsibility audit in practice,and point out that the lacks the norm evaluation index system and science technique is the main reason. These problems not only perplex the auditors,limits the quantity of auditing ,but also this will cause the risk of audit .Secondly, For resolving this problem, according to the main content of economic responsibility audit, the paper set up a synthesizing model of evaluation matching the condition of our country with the method of analytic hierarchy process and the faintness evaluating on a basis of comparing the method of economic responsibility audit between Chinese and Foreign. This model contains 23 amount index and 4 non-amount index .It merges some audit evaluation index system of different aspect and different category into an integral whole, and it reflects the result of economic responsibility by score.Finally, the model of evaluation is applicated to the fulfillment, and it gives the examination resut that the model of evaluation of economic responsibility audit in term for officals of State-owned...