Optimization Research On Economic Responsibility Audit Evaluation System For State-owned Enterprises Leaders

Economic responsibility audit evaluation system for state-owned enterprises(SOE)leaders,which is an essential component of economic responsibility audit,is vitally important to economic responsibility audit evaluation.Normative and unambiguous economic responsibility audit evaluation system for state-owned enterprises(SOE)leaders is the realistic need for the improvement of working quality and level,and is necessary demand for the standardization of economic responsibility audit.Effective propulsion of research on economic responsibility audit evaluation system for state-owned enterprises(SOE)leaders can guarantee impartiality and objectivity of economic responsibility audit,is beneficial to well and scientific development of economic responsibility audit evaluation system for state-owned enterprises(SOE)leaders and is also an import measure for effective use of audit achievements.This dissertation aims at the optimization research on evaluation system of economic responsibility audit for state-owned enterprises(SOE)leaders based on the basic theory of economic responsibility audit,the emergence and development of performance audit under the background of new public management and the relevant connotation of economic responsibility audit evaluation system as well as research status of domestic scholars.With SC,for example,this thesis has the following findings.Firstly,proceeding from current rules and audit practice,this dissertation describes current status of economic responsibility audit evaluation system for state-owned enterprises(SOE)leaders,points out that there are series of problems in the content of current evaluation system and evaluating indicator and criteria for evaluation as well as evaluation methodology,and analyzes the cause of these problems.Consequently,by introducing the idea of performance auditing,this dissertation optimizes current evaluation system including refinement of evaluation content and enrichment of evaluating indicator and stratified definition of evaluation criteria as well as improved evaluation methodology,and then builds up a whole optimized evaluation system.To ensure that the optimized evaluation system works well,an application case of optimization evaluation system in SOE is presented finally.The research findings have some practical values in solving common problems in economic responsibility audit evaluation system for state-owned enterprises(SOE)leaders,appraising objectively and fairly the economic responsibility audit for state-owned enterprises(SOE)leaders.