Research On Optimization Of The Service Term Economic Responsibility Audit Evaluation System Of TH Company Leaders Based On Balanced Score Card

The audit of economic responsibility of the leaders of state-owned enterprises is an audit system unique to China under the special conditions of our country.It is an audit system evolved from the special status of state-owned enterprises in the national economy.Conducting economic responsibility audits of leaders of state-owned enterprises,Strengthening the supervision and administration of state-owned enterprises,ensuring the leading officials of State-owned enterprises to fulfill their economic responsibilities,preventing corruption,building up an honest and clean government,urging enterprises to fulfill their due social responsibility and promoting the orderly development of their economic activities,is playing an important role.The main purpose of economic responsibility audit is to objectively and impartially evaluate the audited personnel.A set of scientific and reasonable audit evaluation index system is especially important in improving audit quality and audit efficiency.But economic responsibility audit starts late in our country,and there is a lack of lessons from the experience of the past economic due to the system reasons.at the sam e time,we also need to actively explore in practice,and economic responsibility audit wor k keeps pace with our country the development of social politics,economy,culture,and i s increasingly becoming more and more important part in auditing career in our country,which makes it urgent in our practice to explore a better audit method,to solve the audit issues to be resolved.Then,in view of the different enterprises of different industries to d evelop scientific and reasonable term economic responsibility,audit evaluation index syst em not only have a important practical significance,but also for future's tenure as state-o wned enterprise leading personnel of economic responsibility audit evaluation theory res earch to provide certain theoretical analysis.This study reviewed combed the predecessors in term of economic responsibility audit of some research and related theory firstly,then introduced related theoretical basis,thus further clarified the research aim,content,method in this paper?Based on the analysis of TH's economic responsibility audit project,this study analyzes its shortcomings,draws lessons from the Balanced Scorecard,a mature management tool in management science,which evaluates the contents of the economic responsibility audit and set indicators.At the same time,this paper also discusses the evaluation,evaluation criteria and methods of index weights,constructs a set of evaluation index system of economic responsibility audit which is suitable for TH company with industry characteristics and proves that the system Feasibility and rationality.This research on TH company's economic responsibility audit evaluation has reference to others.At the same time,different industries,enterprises can also base on the evaluation index system to improve their own industry characteristics and put to use.