Research Of State-owned Enterprise’s Leaders Economic Responsibility Audit Evaluation System

China’s economic responsibility audit began in 1999, is an audit system with Chinese characteristics, in its development of more than two decades, the state-owned enterprises leading cadres audit supervision for the country’s anti-corruption and promoting clean government building and leading cadres of rewards and punishments, dismissal played a great role.Separation of ownership and management rights of state-owned enterprises has led to the generation of audit. Business operators operating assets are owners to produce economic profit and receives remuneration from the hands of the owner, the resulting produce accountability relationship, because of information asymmetry between owners and managers, how to evaluate operators conduct of operations is a dilemma faced by the owner. This paper focuses on state-owned enterprises leading cadres of economic responsibility to collect the relevant literature to determine the research direction on the basis of the relevant literature collation analysis.This paper is divided into five parts, the first part is an introduction, including research background, significance and research content, ideas and methods. Research background and significance analysis of the necessity of economic responsibility audit evaluation index system research background and research content, ideas and methods initially classified the main contents of this article, research framework and the main methods used.The second part is the theoretical basis of the literature review, the author first defines the concepts involved in the text,, in the achievements of their predecessors on the basis of combining their research the definition of relevant experience; then iniroduces the theory of this paper discusses the process used, including internal audit theory, the theory of economic responsibility audit, agency theory and contingency theory. Finally finishing the foreign literature on government performance audit, analysis of foreign government performance audit of advanced practices and gain experience and to provide references to the construction and evaluation methods of evaluation index system hereinafter; then for the domestic economyResponsibility of leading cadres audit, Related Document economic responsibility audit evaluation index system to do some research, analyzes of scholars, in the economic responsibility audit and evaluation index system aspects of achievements and existing deficiencies, and finally summarize the evaluation of the literature, thus combing the focus of this study.The third part introduces the leading cadres of economic responsibility audit of the development process, describes the proposed economic responsibility audit of leading cadres, the present situation and the development process and so on, and analysis of the current economic responsibility audit of leading cadres evaluation system and its problemsThe fourth part is to build state-owned enterprises economic responsibility audit evaluation index system is the core sections of this paper, the first part of the Evaluation Index System of principles, ideas and select and other indicators of the overall analysis done; then under Chapter Ⅱ elements of economic responsibility audit as defined in the design of the profitability indicators, operational capacity indicators in nine areas, capacity development indicators, solvency indicators as well as indicators of social responsibility, internal control targets, indicators of major economic dec is ion-making, personal honesty and self-discipline indicators level indicators, and the calculation formula of two indicators quantitative indicators, and the evaluation system in each of the two indicators of meaning, evaluation criteria and so do the explanation Finally, the economic responsibility audit procedures were analyzed using fuzzy hierarchy comprehensive evaluation method is economic responsibility audit of leading cadres quantitative analysis.The fifth part is a summary and outlook, the first part of this paper summarizes the research, pointed out the shortcomings of the study, and for the current economic responsibility audit problems existing in the corresponding comments and suggestions.The innovation of this article is on the basis of a large number of theory analysis, comprehensive build the evaluation index system of economic responsibility audit, and specific indicators for each of the public deduction and explanation, in the concrete can choose according to actual condition when using the evaluation index system using part of the index, so as to increase the scope of application of the system.