Research On The Evaluation Index System Of Economic Responsibility Audit Of Leaders Of State-owned Enterprises

Economic responsibility audit is a kind of special audit mode in our country. It is a kind of audit system which is gradually evolved according to the national conditions and characteristics of our country. Carrying out the economic responsibility audit can strengthen the supervision of the state-owned enterprise leading personnel, promote the construction of the party’s honest style and the orderly conduct of business economic order, and improve the ability of the sustainable development of the enterprise. To make objective, fair and accurate audit evaluation is the key to the economic responsibility audit, because state-owned enterprise leading personnel is an important audit object of economic responsibility audit. It is necessary to establish a set of scientific and practical evaluation index system. After more than thirty years of development, the economic responsibility audit has accumulated a lot of valuable experience and also has shortcomings. There are still some problems especially on the evaluation index construction, such as the content of evaluation index is not comprehensive, the evaluation method is not perfect and the evaluation criteria are not uniform.This study firstly analysis on the economic responsibility audit of state-owned enterprise leading personnel from the theoretical point of view and the concrete content of the economic responsibility audit of state-owned enterprise leading personnel. Secondly a set of evaluation index system is restructured with 33 quantitative indicators and 3 qualitative indicators to investigate the performance of state-owned enterprise leading personnel from seven aspects, which are the management benefit of enterprise, the sustainable development ability, the performance of social responsibilities, the enforcement of the financial and economic laws and disciplines, the sound and effective internal control system, the implement of major economic decision and the performance of incorruptible employment. The weight of each index is reasonable with analytic hierarchy process(AHP), which can quantify the fulfillment of the economic responsibility audit of state-owned enterprise leading personnel. It can make the result of the economic responsibility audit of state-owned enterprise leading personnel more objective. Take leader Y of company X for example to verify the feasibility, rationality and scientific nature of the set of the economic responsibility audit of state-owned enterprise leading personnel, as well as the concrete application of evaluation method. In this paper, the research on the economic responsibility audit of state-owned enterprise leading personnel provides a new train of thought. The aim of the evaluation index system is to make scientific, objective, impartial and effective evaluation of state-owned enterprise leading personnel.