Improvement Of The Economic Responsibility Audit Evaluation System For The State-owned Enterprise Leader

Audit, arising from the development of the Chinese politics and economics, develops with society and economics. Carried out by the party and government, economic responsibility audit is a supervision and a management system for the leaders of state-owned enterprises who appointed by the government. The purpose of economic responsibility audit is supervising, ensuring the leaders’honesty and protecting state-owned assets. Playing a very important role in the state-owned enterprise leader’s economic responsibility audit, audit evaluation is not only related to the quality and risk of audit, but also the focus that auditors and clients have been concerned about. But while economic responsibility audit in state-owned company having just gone through only transient hours, it is used in the complicated economic environment of out nation. Auditing objectively and properly has been a big problem in work, which is also the main issue this theme for.To research of economic responsibility audit, the theme has two traits. First, a index system is constructed by thoughts of Fuzzy Evaluation Theory and Analytic Hierarchy Process; Second, what this system for is to fit the present situation of the companies and meet demands of them. The theme has six chapters. Chapter1mainly introduces the background and intention of the research and framework; Chapter2shows the review of the past research on the state-owned enterprise leaders economic responsibility audit and the thoughts of the present audit in China. In chapter3, it elaborates the related theories and their guide meanings to this theme. In chapter4, it shows the construction of the economic responsibility audit evaluation system and the audit evaluation methods. Finally, We test the evaluation method on a state-owned case in chapter5,.Basing on the research of elements related to evaluation, the economic responsibility audit evaluation system is constructed in the theme, which we do the evaluating job by AHP method in. But the shortcoming of the system is clear. So except having a down-to-earth study on the research of the system, we should keep learning the latest theory, summing up experience, pacing with the era for figuring out the audit evaluating system which can bear time and audit development.