The Application And Construction Of Evaluation Index System Of Economic Responsibility Audit For State-owned Leaders

Economic responsibility audit is a kind of self supervision and restraint mechanism, and it is also an indispensable part of the enterprise system in our country. With the development of China’s political, economic and cultural, economic responsibility audit work is also in the continuous development and it has become an important event in the development of China’s audit. Gradually improve and perfect the system of economic responsibility audit has become a significant task in the future audit work in China. Because the audit work will promote the construction of the responsible person of the enterprise, which is conducive to the healthy development of enterprises and the establishment of socialist market economy system.Economic responsibility audit is the special audit mode, due to a late start in the new period and the experience is not much, there are many problems to be solved about the theoretical basis and practical application process. However the economic responsibility audit in society plays a more and more important role, and economic responsibility audit the final evaluation results are also used to measure was to the enterprise the audit assessment, rewards and punishment and dismissal. The rights of state-owned enterprise leaders how to get effective control, monitoring and evaluation has become an important content of the present research, this is because of the development of the economy of our country of the state-owned enterprises has a decisive force, and state-owned enterprise leaders and enterprise management pacesetter. So, to construct a set of reasonable humanity applicable to state-owned enterprise leaders economic responsibility audit evaluation index system, to further deepen and enhance theory research and meet the social work practice has important practical significance.First, the author reviews the and economic responsibility audit related theory knowledge and some basic connotation, for the purpose of index system for the construction of a good full theoretical preparation, and then deeply analyzes the current situation of our country state-owned enterprise leader economical responsibility audit, evaluation index system was established. The main body of this paper is to construct the evaluation index and the case analysis, expounds the leaders of state-owned enterprises should fulfill the responsibility and establish the index system should follow the principle of selected key indicators, divided into three level index system is designed. Based on the identified standard of evaluation index, index model and application procedures are elaborated, and finally the economic responsibility audit evaluation of enterprise R chairman Lin * * during his tenure. In order to give full play to the state-owned enterprise leaders economic responsibility audit evaluation results on the behavior of supervision and restraint. The conclusion of article outlined a blueprint and puts forward the reasonable suggestions.