The Research Of Economic Responsibility Audit Evaluation Of State-owned Enterprise Leaders

Economic Responsibility Audit is an important form of government audit in our country. Liu Jiayi, the minister of The National Audit Office, said that Economic Responsibility Audit is one of the emphases on the audit work in 2015 in the meeting. And Economic Responsibility Audit is a kind of special method in our country, which has been constant promotion and innovation in the past nearly twenty years. The evaluation always is the the emphasis and difficulty part in the work, for the affection to the result. However, So far, we still haven’t set up a complete, effective and reasonable audit evaluation system. The core of construction of evaluation system is set up evaluation index system, which is meaningful to the development of audit theory and the progress of economic responsibility audit.State-owned enterprises (SOES), the dominant business in key industries and key areas, is the biggest economy and backbone in the national economy in China and is the mainstay of the socialist market economy. The Third Plenary Session of the 18th Central Committee of the Communist Party of China had make the decision of comprehensively deepen reform, Then the SOES will gradually establish a modern enterprise system, improve a better management system for state-owned assets and reform step by step according to the different business functions. As that, it provide a higher request to Economic Responsibility Audit. So To establish an effective evaluation system of economic responsibility audit is particularly urgent.So in this paper, we introduce the audit content through the define of economic responsibility audit and on the basis of the principal-agent theory and the theory of checks and balances. Then we find out the drawback of evaluation and reconstruct the index system. In addition to the introduction and conclusion, concrete is divided into the following four parts, the main point of view as follows:The first part:Explaining the basic theory of economic responsibility audit---the principal-agent theory and the theory of checks and balances, and explaining the meaning of these theories in the application of Economic Responsibility Audit; Then explain how to understand Economic Responsibility Audit through compare with Economic Responsibility, Performance Audit and Financial Revenues and Expenditures of Audit. At last, according to the relevant national laws and regulations, I expound the contents of Economic Responsibility Audit, the content is classified as the financial responsibility, management responsibility, discipline responsibility and social responsibility, and further expounds why I do that.The second part:The paper describe the status of Economic Responsibility and analysis the defects existed in the current economic responsibility audit evaluation:the absence of complete evaluation index system, the lack of comparability; Evaluation content pertinence is not strong, the focus is not prominent; Related provisions are too broad, lack of evaluation basis.The third part:On the basis of comprehensiveness and importance, pay attention to the unity and flexibility, the qualitative and quantitative balance and operational principle, according to the audit content and the evaluation content is consistent with the content of the audit, I build a index system include general index and character index. And introduce how to use that through Analytic hierarchy process (AHP)The Forth part:When we use the indexes, so many questions should be paid attention to such as responsibility, the specific situation of the enterprises and the use of information of technology.