Study On The Evaluation System Of Economic Responsibility Auditing For Operators Of State-Owned Enterprise

With the development of the market economy system reform, the enterprise economic responsibility audit becomes a Chinese special form of audit and supervision. The ownership and operation of state-owned enterprise are separated. The enterprise legal representative's authorities have been enlarging. Corporate governance is still not enough perfect. In this circumstance, carrying out the economic responsibility audit can contribute to balance the power of legal representative and solve current agency problems of state-owned enterprises. However, there are still many inconsistent contents on the economic responsibility audit. The audit evaluation lack scientific and standardized methods, which directly influence the effect of audit supervision. Thus this article makes a thorough research on the enterprise economic responsibility audit and evaluation.Based on the single legal representative system and corporate governance theory, this article study on the contents of economics responsibility thoroughly which the legal representative should fulfill. On this basis, by making use of the Economic Value Added and Balanced Score Card, we design a set of evaluation index system of economic responsibility audit, and by introduction of comprehensive evaluation methods, we build a comprehensive evaluation model of economic responsibility audit.The paper is divided into five chapters. The first two chapters are discussed on current research and practical problems of economic responsibility audit. ChaptersⅢis the focal contents of this article, which illustrate how to use the BSC-EVA two-dimensional scorecard model and the introduction of comprehensive evaluation methods to build evaluation index system of economic responsibility audit. The fourth chapter is about the use and conversion of audit evaluation results. The last chapter is given an example to make an explanation the system application.The innovation of this paper is mainly embodied in the introduction of Economic Value Added, which can make the operators follow the consciousness of the value-first. And the Balanced Score Card as a carrier is applicated to the legal representative of the evaluation of the economic responsibility auditing which can make a more complete evaluation of contents. By the BSC-EVA evaluation system, we can ultimately achieve the goals of evaluating the legal representative of the economic responsibilities correctly and preventing the risk of agency.