Research On Evaluation Index System Of Economic Responsibility Audit Of W Company

In the report of the 1h national congress of the people's republic of China,it was proposed that the combination of strengthening vitality and strengthening supervision should further improve the supervision system of state-owned enterprises and effectively prevent the loss of state-owned assets.The economic responsibility audit of state-owned enterprise leaders plays an important role in strengthening enterprise management,standardizing business operations,restricting operators' rational use of rights,resisting corruption,improving modern corporate governance mechanisms,and ensuring the maintenance and appreciation of state-owned assets.Domestic and foreign experts and scholars have achieved certain research results on the evaluation content,index selection and calculation of economic responsibility audit.Evaluation content and indicators cover economic and social benefits,and comparative calculations and other calculation methods are more scientific.However,there is a lack of integrated classification of audit content,and comprehensive evaluation of various aspects has not been conducted.In particular,there is a lack of index systems for commercial state-owned enterprises,lack of comprehensiveness of indicators selection,description of non-financial indicators,lack of quantitative assessment,and Consider the influence of the former responsibility and did not give corresponding rewards and punishments according to the evaluation results of the indicators.This article takes W company as an example to construct an economic responsibility audit evaluation index system that is more applicable to commercial state-owned enterprises.First,determine the content of economic responsibility audit evaluation.Based on the performance appraisal indicators stipulated by the SASAC as the main basis to determine the level of financial indicators,combined with the four dimensions of the Balanced Scorecard to join the relevant non-financial indicator levels,integrate the financial and non-financial aspects,highlighting the economic benefits Auditing,taking into account the long-term impact of the decision,the overall audit content includes not only the economic benefits,the implementation of financial laws and regulations,and the integrity of the practice,but also the audit evaluation of sustainable development ability,internal governance and social responsibility.Second,select evaluation indicators.According to the combination of qualitative and quantitative methods,innovation has joined the previous period of responsibility adjustment items,and has carried out quantitative assessment on the basis of qualitative analysis of non-financial indicators such as internal control in order to improve the accuracy of the evaluation.According to the various aspects of the content of this evaluation,In accordance with the principles of objectivity,comprehensiveness,comparability,and operability stipulated in the Audit Law,a total of 36 representative quantitative indicators and 4representative qualitative indicators were selected.In addition,determine weights and scoring methods.In order to improve the rationality of the evaluation results,this paper chooses to use the relevant mathematics and statistical principles as the support,the scientific and operability of the Wall scoring method and the analytic hierarchy process,and comprehensive index scoring.In accordance with the basic principles and methods of Wall scoring theory,an index scoringmodel was established,combined with the W company's economic responsibility related indicators and the characteristics of the entire liquor industry,the selected 40 indicators were scored;and a weight model was established based on the analytic hierarchy process.The W company's economic responsibility audit evaluation index is divided into three levels,and each index weight is calculated hierarchically.The total score is obtained by multiplying the individual score of the evaluation index with the weight.In order to verify the scientific rationality of the scores,each aspect of the leaders' economic responsibilities was analyzed and evaluated.Finally,analyze the evaluation results.According to the SASAC's relevant incentives and penalties and previous literature studies,the evaluation results are fully applied.Finally,a comprehensive and single-item approach is adopted.Based on the overall evaluation results,certain material rewards are given,and a single spiritual achievement is given a corresponding spiritual reward.Although the economic responsibility evaluation index system and model constructed in this paper is mainly targeted at commercial state-owned enterprises represented by w company,the specific choices are mainly some indicators that are relatively important in the liquor industry,but the model is practical and operability is strong.Can meet the specific application in different situations.However,in the specific audit application,the index system of this paper can be modified and replaced according to different industries and specific situations,so as to obtain a targeted evaluation result.