Construction Of Audit Evaluation Index System Of State-owned Enterprise’s Economic Duty

With the continuous development of China’s Socialism market economy and the deepening of state-owned enterprise’s reformation, the enterprise’s judicial person has more rights to make the business decision alone which holds the balance in enterprise’s survival and development. In the recent years, the state assets supervision ministry makes more and more demands in supervising and evaluating the enterprise principle’s being endowed with the economic duties. With the perfection of enterprise’s inner audit system, the economic duty audit has been paid more and more attention by the society, as a way to examine the principle’s achievement in his/her post. Especially in regulating the principle’s action, making clear of the state’s financial disciplines, enhancing the state assets management and guaranteeing the state assets’ increment, economic duty audit plays an active and significant role.Tenure audit mainly depends on the principle’s status and responsibility. However, there are no standards or methods in fixing the contents, index, analyzing the results and making the conclusions. This is a big problem.Funded by all the country, the state owned enterprise should guarantee the mass’ basic benefits to satisfy all their demands with both material and spiritual fortune through safe production and legal business. Besides, the state owned enterprise should protect the natural environment to realize the continuous development. Therefore, the state owned enterprise’s principle’s economic responsibility should be audited to guarantee that better service can be provided and the enterprise can develop consistently and healthily. And the principle’s achievement can be checked at the same time. The evaluation index should cover the enterprise’s economic development and comprehensive strength as well as social responsibility. And the proportion should be changed according to the practical situations. In this dissertation, the writer tries to establish a economic responsibility audit evaluation system which is adaptable to China’s practical situation, with balance score card、analytic hierarchy process、Whole Weight Grade,based on the domestic and overseas research results. In setting the system, the following elements should be considered:China’s situation, state owned enterprise’s characteristics, the enterprise’s social responsibility, consistent development and business achievement, etc..