A Research In The Economic Responsibility Audit Evaluation Index System For The State-owned Enterprise’s Leaders

Economic responsibility audit is an unique audit system of China. After 20 years of development, it has become an important audit system which guaranteed the safety of state-owned assets and evaluated leaders of state-owned enterprise responsibility. It is very important for the national political and economic activities. After scholars and law makers make efforts many years, the theory research of economic responsibility audit has been a major breakthrough, but because economic responsibility audit in China started too late, with weak theoretical foundation and many other complex reasons. Then in 2014 the central seven ministries jointly promulgated <the rules for the implementation>. Under the new situation, the method which is used has already be inappropriate, the author points out the main problems of Audit work in city Z, for example, single index, evaluation methods no perfect, the lack of a reasonable and scientific system, without reach a consensus opinion. Therefore, the theme is that constructs economical responsibility audit evaluation index system of the state-owned enterprise’ leader, and make sure that the evaluation method is scientific and objective to provide in practice, the system provides the basis for China’s economic responsibility.This essay is divided into five parts: the first part is the introduction which contents the meaning, background, literature review,research framework and innovations. The next part is the theoretical basis of the article, including the general introduction of economic responsibility audit, the concept of fiduciary duty, the balance of power theory, analytic hierarchy process, which provides guidance for the further analysis. The third sector is the typical cases in the city of Z in view of the current situation. Then is the main part of the article, it is introduction of economic evaluation index system’s construction, then the author test the system in an company T in city Z, the test is in order to verify its feasibility. Finally, author draws the corresponding conclusion.In this essay, author uses the case analytic method and analytic hierarchy process. According to the new regulations, with the principle of solving problems, author constructs the economic responsibility audit evaluation index system for the state-owned Enterprise’s Leaders. Through the case verification, the effect is good, the system has certain feasibility. Due to the objective conditions, the system has to be improved in. Research should keep up with cutting-edge research content in the future. The evaluation index system can effectively play a guiding role and the restraint of economic responsibility audit. It can guide and supervise the leading cadres of state enterprises to comprehensively grasp the Scientific Outlook on Development connotation and the spiritual essence, to service for the development of social economic more effectively.