A Study On Optimization Of Evalution System For Economic Responsibility Audit Of LD Group

As a particular auditing form of China,the economic responsibility audit has vivid Chinese characteristic.Since 1980 s,economic responsibility audit has experienced three stages:initial stage,exploration stage and improving stage.It has become a conventional audit of the state-owned firms and government departments step by step.The primary mission of it is auditing the fulfillment of economic duty which belongs to the executives of the government departments and the state-owned firms in their presidencies or contract periods.Recently,the internal economic responsibility audit is now in full swing in state-owned firms.It plays a major role in many aspects,such as enhancing the management and supervision of the enterprise executives,promoting the long-term sustainable development of the enterprises,preserving and increase the value of the state owned enterprises.It has greatly improved the supervision of the economic power which belongs to the leading cadres.It assures that the state-owned firms can operate actively and healthily.It can prevent the loss of state assets.The state-owned firms have different scales,management and operating forms,which lead to the difference in economic responsibility audit.There is not a unified system of evaluation to guide the auditors how to make an objective and fair assessment.So the study on evalution system for economic responsibility audit is necessary and important in theory and reality.It has been about 20 years since the LD Group began to carry out the audit work in 2002.At the beginning,there is only financial audit.Then the economic responsibility audit appears.Firstly there are only financial indicators,but now some non-financial indicators have also been included.There is a complete system of evaluation in LD Group.This system offers some assessment standards for the audit evaluation work.But what can not be overlooked is that the existing evaluation system can not meet the requirement if the LD Group,because there are many issues in evaluation content,evaluation index and evaluation method.It is urgent to establish a new evaluation system.First of all,the paper elucidates the purpose and meaning of the study,looks back the literature which is related to the economic responsibility audit.It explains the method and thought,defines the theoretical knowledge and the concept which is related to the paper.The third part of the paper explains the developing process of the economic responsibility audit for the enterprise leaders in LD Group in three dimensions:evaluation content,index and method.The forth part reveals the existing problems through evaluation content,index and method and analyze the primary cause of the question thoroughly.The fifth part picks up the appropriate evaluation content and index,introduce the AHP-FCE by combining the actual situation of LD Group,which are used to optimize the existing evaluation system.Then apply it with the audit data of LD Group from 2015 to 2016 and evaluate it.The sixth part proposes some indemnificatory measures to make sure that the economic responsibility audit workflow is more naturally,the evaluation result is more objectively and more fairly.