A Study Of Evaluation Standard Of Economic Responsibility Audit Of State-owned Enterprises Leaders In China

State-owned enterprises is an important part of our national economy, the quality of economic responsibility of state-owned enterprise leaders is directly related to China's economic stability and development. The Party's 18 stressed the need to establish a sound economic responsibility auditing system,and economic responsibility audit of state-owned enterprise leaders is an important part of our audit and supervision system, which has an important role on promoting and guiding the state-owned enterprises, strengthening enterprise management, establishing and improving the corporate governance mechanism.At present, the economic responsibility audit of state-owned enterprise leaders has many problems, the most fundamental problem is the lack of systematic and rational, highly appropriate and flexible audit evaluation criteria, which led to difficulties in evaluation of enterprise leadership economic responsibility, a direct impact on the quality of the audit.Based on principal-agent theory and incomplete contract theory, using literature studies and comparative research,analyzing the lack of standards of economic responsibility audit,the article builds a relatively complete evaluation standard of leading economic responsibility audit of state-owned enterprises.Firstly,by analyzing the basic theory of economic responsibility audit evaluation,the article points that the economic responsibility audit evaluation is based on the theory of principal-agent theory and incomplete contract theory;second,from evaluation content standards and objective standards of economic responsibility audit,analyzing the current situation of economic responsibility audit evaluation criteria,the article summarizes and analyzes their existing problems;Finally,using business-class state-owned enterprises as a example,the article builds a complete evaluation standard of economic responsibility audit,from the connotation of state-owned enterprises leaders economic responsibility audit evaluation,defining the principles of economic responsibility,the design of the content of economic responsibility audit evaluation, economic responsibility audit evaluation index system,which provides specific operations for auditors and improves the efficiency and effectiveness of economic responsibility audit.Innovation of this article:first, a new perspective,the article choose evaluation criteria to study the problems of the state-owned enterprise leaders of economic responsibility audit,In Chinese knowledge net outstanding master's thesis database,entering the economic responsibility audit can find 313 master's degree thesis literature,and no an article studying from the perspective of the evaluation criteria;second,a new research idea,the article invides evaluation standard of state-owned enterprises leaders into content standards and objective standards two levels constituted in accordance with article-level,and on this basis builds a system of evaluation standard of economic responsibility audit of state-owned enterprises;thirdly,a new discovery, through economic responsibility audit evaluation content standard statistical analysis,the article finds that the content standards are not uniform,lack of hierarchy and other issues;through economic responsibility audit evaluation objective standard statistical analysis,the article finds that the objective standards are focused on financial indicators,indicators are not comprehensive and other issues.