A Study On The Economic Responsibility Evaluation Audit System In Petroleum Enterprises

Economic responsibility Audit has been carried out since many years ago in thestate owned enterprises. Audit evaluation, which both auditees and audit clients focus on,is an important part of the auditing. It reflects the quality of the auditing and bears risksof the auditing. Audit evaluation is very difficult mainly because of the lack of areasonable, fair and all-round evaluation system. Therefore, it is necessary andsignificant to study on economic responsibility audit evaluation in state ownedenterprises and establish a relatively reasonable evaluation system.According to the researches and observations on some sizable petroleumengineering companies, there has not been a unified, regular, and quantitative andqualitative evaluation system in a real sense established in any petroleum engineeringcompany. In most evaluations, responsibility is inadequately defined, assessment criteriaunspecific, evaluating indicators and access method unscientific, consequently theevaluation not objective.After a series of document study and case study, conforming to the developmentneeds of petroleum engineering company and based on the economic responsibilitytheory, this thesis attempts to establish a economic responsibility audit evaluationsystem applicable to petroleum engineering companies by modularization and theconcepts that the Balanced Scorecard, Business Guide and Tension Lines. Theeconomic responsibility is divided into2parts: the Fixed Module and the VariableModule. The former includes HSE management responsibility, economic managementresponsibility, HR management responsibility, contract management responsibility,internal control responsibility and incorruption responsibility; the latter includesengineering technique management responsibility, external cooperation managementresponsibility, project management responsibility, scientific research managementresponsibility，production service and life service management responsibility, and stateholding and collective economy management responsibility. On the basis of themodularization, it applied the Analytic Hierarchy Process(AHP) to quantize theeconomic responsibility power, and then determined the selection of the major parameter. Meanwhile, this thesis studied the application of the evaluation system in theCQ Company pilot. The study emphasized on the improving of the ImportanceJudgment Questionnaires and the effect of AHP Module Audit Committee PowerAdjustment, followed by a series of proposals.