Research On The Auditing Of Economic Responsibility Of China 's Central Enterprises Under EVA Review Rules

Economic responsibility audit is produced in the process of the development of our country state-owned enterprise, its goal is enterprise leaders of science to promote the enterprise development, by strengthening the leadership power restriction and supervision, to achieve to promote clean government and anti-corruption work and the final purpose of advancing national governance systems, the ability of modern governance. Audit and evaluation as a part of the economic responsibility audit, but often in the actual work is ignored, establish effective evaluation index system is the focus of objective evaluation of the central business leaders economic responsibility, is now China’s audit work special needs to solve the problem.Traditional index based audit evaluation system can not reflect the sustainable development of enterprises, and pay more attention to the enterprise’s short-term interests and assets, there are a lot of deficiencies. EVA is based on maximizing the interests of shareholders of the leaders of an important assessment indicators, from abroad introduced by our country, in order to the target better into the state-owned enterprises, the SASAC in 2013 revised the more detailed EVA assessment rules, which on the construction of EVA evaluation index system has a guiding role. In this paper, through the refinement of the relevant content of the central enterprise EVA assessment rules, around the EVA indicators to build an economic responsibility audit evaluation system, and determine the focus of the content of the economic responsibility of leading personnel audit.This paper analyzes the economic responsibility audit and economic responsibility related concept, the research at home and abroad on EVA evaluation index and internal audit evaluation based on the relevant literature, analysis of EVA evaluation index system. At the same time, the further development of enterprises under the central government leadership is the content of economical responsibility audit proposedrequirements, strengthen the construction of economic responsibility audit personnel etc. suggestions. Intends to through analysis of PetroChina Company Limited 2012 economic responsibility audit case, indicating that use of EVA evaluation index can more objectively evaluate the leaders during his tenure and the performance of economic responsibility, based on the theoretically discussed issues related to economic responsibility audit, and strive to do a force in promoting China’s current economic responsibility audit research.