Research On Definition Of Internal Economic Responsibility Of S Enterprise Based On Fuzzy Comprehensive Evaluation Method

The Fourth Plenary Session of the 18 th CPC Central Committee emphasized it is necessary to promote comprehensive coverage of economic responsibility audits in order to strengthen the state’s supervision and restriction of the power operation system.Therefore,after analyzing the audit work in 2014,the Director of the Audit Commission of China,Liu Jiayi,proposed that economic responsibility auditing be included in the audit work,which has been continued.Then in 2017,the General Office of the Central Committee of the CPC and the General Office of the State Council issued the new "Regulations on Auditing Economic Responsibility of Leading Party and Government Leading Cadres and State-owned Enterprise Leaders." This showed that the state attached great importance to the audit of economic responsibility.However,as to the audit of economic responsibility,there is a common difficulty both theoretically and practically that is to define and quantify economic responsibility.So this article attempts to use fuzzy comprehensive evaluation method to research and explore ow to quantify economic responsibility.This article starts with the definition of economic responsibility,then introduces the fuzzy comprehensive evaluation method and proposes the original idea of the definition of internal economic responsibility of enterprises based on the fuzzy comprehensive evaluation method.Secondly,based on the fuzzy comprehensive evaluation method,quantitative indicators and qualitative indicators are obtained.A combination of expert consultation and analytic hierarchy is used to achieve effective value assignment for specific index weights.The end is to establish the required evaluation model.And the final quantitative results are obtained.Through the foregoing analysis,the thesis has drawed the following conclusions: First,there are many imperfections in the current analysis of the definition of economic responsibilities whatever index selection or detailed evaluation methods.Actually there is large space to explore develop.Furthermore,the method of combining expert consultation and analytic hierarchy process is used to obtain the weight parameters of specific indicators,which ultimately makes the applicable evaluation procedure simpler and the evaluation time shorter.It can further take expert opinions and improve the final evaluation accuracy.Last but not least,in the process of defining economic responsibility,the paper divides it into two types of indicators: quantitative and qualitative,and constructs the fuzzy comprehensive evaluation model required.