A Research In The Economic Responsibility Audit Evaluation Index System Of The State-owned Enterprise’s Leaders

After twenty more years’ development, economic responsibility audit as an audit system with Chinesecharacteristics has become an important audit work of national audit since1985, the scope of its first putinto use is the departure auditing of the leading personnel in state-owned enterprises. Since the beginning ofthe new century, China’s state-owned enterprises experienced a series of reforms, with major changes in theeconomic environment, political environment and legal environment. Faced with these changes, theproblem of the economic responsibility audit how to make correct position under the newmacro-environment, and promote state-owned enterprises to supervise and manage their leaderships, isworth exploring. Especially in the evaluation in economic responsibility audit of state-owned enterprise’leadership, for various reasons, so far does not have a sound scientific evaluation index system. This articleis studied on economic responsibility audit evaluation index system of the state-owned enterprise leader, inorder to establish a set of scientific and perfect index system to provide some theoretical support forpromoting the healthy development of economic responsibility audit.From the perspective of theory and practice,with the method of normative research and case analysiscombined, this paper studied on the existing state-owned enterprise leader economic responsibility auditevaluation index system through the theoretical analysis, using analytic hierarchy process to weigh eachindex with a reasonable assignment, and used a case to demonstrate this index system and AHP method toconcrete application. The characteristic of this paper lies in the combination of the economic responsibilityaudit and performance audit required to carry out in all parts, on the basis of the evaluation on theauthenticity and legitimacy of the state-owned enterprise leading cadres’ economic activities, evaluate andjudge the economic responsibilities implementation fulfillment of the leading cadres of state enterpriseswith the economy, efficiency, effectiveness. Added studies on the business economic benefits on the base oforiginal evaluation content, corresponding increased the operating target in finished state, the paybackperiod of investment, rate of return, the efficiency in the use of funds and other new index study, with thehope that this evaluation index system can play audit’s guiding function and constraint function effectively,guide and supervise and urge leading cadres of state enterprises to comprehensively grasp the scientificoutlook on development connotation and the spiritual essence, providing better services for the sound and rapid development of the economic and social.The thesis is divided into six parts: the first is the Introduction. The background and significance ofthis study, basic research methods and discourse structure are mainly described in this part. The second partis the domestic and international literature review. Mainly to classify and analyze the situation of domesticand foreign scholars on the performance audit and evaluation of the economic responsibility auditing. Thethird part is the basic theoretical issues. Theoretically analysis the development and role of the economicresponsibility auditing from the principal-agent, management of the people and the balance of power, anda brief introduction to the related concepts of economic responsibility audit and performance audit and theimportance of combination. The fourth part is the description and analysis of the reasons of state-ownedenterprises leading economic responsibility audit in the evaluation. The fifth part is the construction of theevaluation index system of economic responsibility audit in state-owned enterprises’ leadership and casestudies. The last part is the innovation, limitations, and future research prospects.