Research On The Construction Of Economic Responsibility Audit Evaluation Index System For The Stated-owned Enterprise Leader

Since thirty years of reform and opening up, the rapid development of ec onomy China. With the deepening reform of economic responsibility audit and the development of continuous improvement, has the very strong vitality. Econo mic responsibility audit supervision plays a great role in government agencies a nd state-owned enterprise leaders play, and from the system level has been con stantly pay attention to. Evaluation of economic responsibility audit is the key link of the economic responsibility audit, designs the evaluation index system o f economic responsibility audit of a set of reasonable and effective is particular ly critical. However, the current audit practice, economic and financial index or the vast majority of applications, other management indicators rarely involved. To some extent, it restricts the comprehensive evaluation of the audit, and red uces the audit conclusion reference value. Through a comprehensive analysis of the current economic situation, design a set of comprehensive evaluation index system of economic responsibility audit, and the use of scientific methods of evaluation, supervision and evaluation for the leaders of state-owned enterprises, and promote and provide great reference.The balanced scorecard is a kind of important thought of strategic manage ment, management is widely used in modern enterprises. The Balanced Scoreca rd of the management thought and the combination of economic responsibility audit, based on a series of related basic theory as the basis, establish the audit evaluation system from the financial, customer, internal business process and 1 earning and growth in four dimensions, and uses AHP comprehensive evaluatio n. It can quantify economic responsibilities of the leaders, and become more in tuitive to see the leaders’ economic responsibilities.The audit of economic responsibility expands the category of audit, put fo rward higher request to the professional level of audit staff. However, due to t he energy audit and audit procedure time is limited, the research on the evalua tion index system of economic responsibility audit is ceaseless and perfect, will undoubtedly bring great convenience to the audit of economic responsibility a udit, which according to the. Thus, for the construction of the party and gover nment organs and the relevant departments of the state enterprises, and make a contribution to maintain the integrity and security of state owned assets.