Design The Evaluation Index System Of Economic Responsibility Auditing

Economic responsibility audit as a policy with Chinese characteristics has been created since 1985, have developed more than 20 years, and has become an important job of national audit. It has played an important role in Party and government leading cadres and head of state-owned enterprises in the authority, improve decision-making ability and ability to promote its management according to law. We can understand the important economic decision and the implementation of major economic policies and procedures, and the major economic matters through economic responsibility audit. It produced in leaving audit. Auditing generation to adapt to the economic environment and social environment needs and our economic system, support the decentralized and director of the implementation of responsibility system, maintenance the security and integrity of state property, it played an important role in determining or freeing responsibility, showing right or wrong and supervisory the leaders.The state-owned enterprise changed many in economic environment, political and legal environment in the new century. Economic environment, some outstanding state-owned enterprises has reached the international level in product quality, technical innovation, new product development and strategic management. Meanwhile, in order to promote capital market development, state-owned enterprise reform process going forward. State-owned listed enterprises, speed up the process of market economy, increase the scope of financing, and make allocation of resources more reasonable. Political environment, Chinese socialist process is improving, it has taken place fundamental changes in governance leve. With the establishment of a market economy, the government becomes a shareholder of state-owned enterprises and has a special property rights besides in the administrative functioning. Therefore, there has been public interest and conflicts of their own interests in the process of government management of state-owned enterprises. This will reduce their overall management efficiency. The Government how to double the state-owned enterprises supervision, create a comprehensive monitoring system on the supervision level, has become worthy of further study and discussion. Legal environment, it emphasizes corporate social responsibility through legislation, explicitly require companies must engage in business activities with socially responsible, companies have double attributes profit and social. Meanwhile, we want to supervise state-owned enterprises and the leaders. Auditing has the right to supervise according to the law.Economic responsibility audit should also change according to the environment of opportunities and challenges in the special period of time. Economic responsibility audit should not only consider how to strengthen the leadership and the supervision and evaluation, should focus on how to promote the healthy development of enterprises. With the political environment changed, the starting point of economic responsibility audit should also be investigated form finding the fault to protecting leaders, and the results of economic responsibility audit should also be gradually transparent with more attention on the economic responsibility audit. Economic responsibility audit should not only the powers conferred by law on the overall supervision of leaders, but also focus on monitoring the issues with the legal environment changes. For the external and internal environment changes, how to position correctly and to play the role in the supervising of state enterprises in the new macro environment is a worthy question. With practical experience and theory research, we continue to study in a new era, improve the theory and the work of practice.Economic responsibility audit produced in leaving audit and experienced the four stages, benefits-oriented, contract-oriented, equity-oriented and constitutional-oriented. Through research the process of development, focus on evaluation of economic responsibility audit, find some problems: not formed a system of evaluation; evaluation method is too subjective and simple and is not scientific; evaluation criteria are not uniform. Meanwhile, talk about difficult issues, including, economic responsibility is difficult to define; audit risk is difficult to control; audit before problems occur is difficult to guarantee. The existence of these problems and difficulties is due to the lag of the audit work itself on the one hand, on the other hand is due to the formation of institutional reasons.Through analysis of these issues, economic responsibility audit of leaders of state-owned enterprises as the starting point, define the economic responsibility and select the various objectives to establish indicators, and evaluation should be in accordance with the logical framework, the establishment of state-owned enterprise leaders attributes group economic auditing. Definite criteria of evaluating according to designed index system, determine the level and the level of importance between the levels of specific targets based on expert views. In accordance with the AHP evaluation model, identify specific target weight. According to weights with the index score for each target level and the score calculate the finial score. According to the total score to make assessment and identification, undertake or liberation the economic responsibility.Specific audit object evaluation index system needs to consider the environment in accordance with various specific selected target area, and the taxation of the actual scores, evaluation index system according to the concept and process, object-specific auditing specific evaluation system and improve the evaluation system re-use probability and practicality. Meanwhile, pre-audit, interim audit, final audit, audit focus is different, interim audit should focus mainly on the direction, leaving audit will have to focus on all, this can save audit costs, highlight the purpose of the audit. In short, although the audit practice operation is relatively mature, with the rules of the market has gradually improved, increase the control measures, evaluation of economic responsibility has gradually open and transparent, that investors judge of by enterprises in the capital market performance and acquire relevant information to make objective and reasonable. However, as our capital market is still a weak efficient market, information can not reflect all fully. Meanwhile, more interests of state-owned enterprises are due to occupy the monopolize resources, it is still very necessary for economic responsibility audit of the state-owned enterprise, especially in the green economy and reforming background, to establish a scientific evaluation system of economic responsibility auditing is an important issue.