Research On Economic Responsibility Audit Implementation Strategy And Evaluate Of The B Electricity Power Enterprise

Economic responsibility audit is a peculiar to C hina's special audit system,it alone with our country economic system reform and polit ical restructuring.With the rapid development of Market economy and electric power industry,electric power enterprise's economic activities become more co mplicated,The rights of theleadership is swelling,so the key point of the electric power enterprise internal audit work is the focus of attention on how to effective for supervis ion and evaluation for leading cadres,How to promote the leading cadres to perform the job responsibilit ies and advance administration according to law,the rule of law.Economic responsibility audit as a set of organization supervision,disciplinary inspection supervision,audit supervision as one of the means of evaluation of entrusted economic responsibility relations,one side supervision and evaluation of leading cadres,and one side provide the basis for the electric power enterprise leading cadre appointmentThis paper sets the B electric power company as research object in order to analyze the problems of economic responsibility audit.Literature is reviewed about economic responsibility audit management situation at home and abroad,expounds the internal audit theory,entrusted economic responsibility theory and the theory of business process optimization.Through literature research,case research and case operation methods study of the B electric company current situation of economic responsibility audit ing,Analysis of the problems such as evaluation standard is not scientific,the audit team strength is weak,the auditor quality needs to be promoted,audit results using inadequate,auditing means lack of innovation,etc.According to the above problem,this article e mbarks from the B electric company actual situation analyzes the reasons of the problem and targeted improvement measures are put forward,including strengthen the construction of audit system,focus on the study design evaluation indexes,innovate auditing methods,strengthen the talent team construction and the utilization of audit results,etc.Expectations can make B electric company of economic responsibility audit work get improved as a whole.At the same time also integrate theory with practice,improve the normative audit management,promoted the auditing means diversification,pay attention to the utilization of audit results,deepening the economic responsibility audit influence.Finally,uses the analytic hierarchy process(AHP)to build the effect evaluation model of the B electric company of economic responsibility audit work,analyses the effect evaluation system,prove the validity and practicability of the strategy.By means of this research,helps to make objective evaluation the leadership of the electric power industry,"Immune system" function into full play,Raise the level of the leading cadre management and self-consciousness,creating a perfect environment for B electric power company's healthy development.