A Research On The Building And Application Of Evalution Criterias In The Economic Responsibility Audit For Leaders Of State-owned Enterprises

Economic responsibility audit is an audit of a system of Chinese characteristics,whichhas begun since1999《.Regulations on Economic Responsibility Audit of Leading Officialsof Office in the Party and Government and officers of state-owned enterprises》which waspromulgated in2010is the history of China’s economic responsibility audit milestone.Over the past decades, audit institutions at all levels and the majority of auditors from thepractical work of exploration and practice have accumulated a wealth of experience, havemade great achievements. However,needless to say, there are still many problems in thecurrent work of economic responsibility audit for leaders of China’s state-ownedenterprises.One of the most difficult problem is the most prominent: the evaluation criteriahas not formed a system and the evaluation method is not scientific.In this paper, against these two problems the author first summarized the economicresponsibility audit for leaders of state-owned enterprises should focus on evaluating thecontent of their profiles into nine areas: the authenticity and legality of financial activities;target completion of economic responsibility; evaluation of internal control system;evaluation of major economic decisions; the performance of the business;implementation of financial law; clean and honest administration of enterprise leaders;thesituation of maintaining sustainable development of enterprises; social responsibility.Around the content of evaluation of economic responsibility audit for leaders ofstate-owned enterprises, the author collected a lot of literature, read plenty of the relevantmonographs, referenced to research findings、opinions and recommendations of a numberof scholars and experts,and drew on the proposed quantitative and qualitative evaluation.Through independent thinking, careful research, the author built a set of evaluationcriterias consisting of33quantitative indicators and4qualitative indicators to quantify andassess the economic responsibility of leaders of state-owned enterprises.Then to the choiceof evaluation methods, as the evaluation of economic responsibility audit for leaders ofstate-owned enterprises has certain characteristics of the ambiguity,the author creativelycombined AHP with Fuzzy Comprehensive Evaluation to design a complete applicationpath for evaluation criterias. Finally, the author took a large state-owned enterprises as anexample and gave a detailed description of specific application of evaluation criterias inthis paper.