Study On The Audit Evaluation System Of Economic Responsibility Of Insurance Company Executives

Today,the separation of ownership and managerial authority has become an inevitable trend,the ownership need to supervise the behavior of the operator,hence it is necessary to conduct economic liability audits for the operators.China's economic responsibility audit from germination to in just 30 years,now in the stumbling gradually grow at the same time,it has its own uniqueness,with a strong symbol of "China".Economic responsibility audit in urged leaders the rational use of the authority in their hands,perfecting the system of accountability,fighting corruption behavior,to say the play an irreplaceable role in many aspects.In our country economic responsibility audit is in the early development,in the process of auditing practice still exist such as lack of scientific audit evaluation method and index system,limited audit evaluation content,quality of evaluation is not good and so on.This study further research the current economic responsibility audit,and collect relevant literature,combined with the principal-agent theory,fiduciary duty theory and other four theories pointed out that the economic responsibility audit evaluation in H company executives have problems,such as lack of evaluation system,unified standard of judgment,evaluation content limitation and so on.This paper put forward the principles of establishing the index system,selected the suitable for H company insurance industry economic responsibility audit evaluation six indicators,according to the results of AHP and expert scoring method to determine each index weight.In the end we build concrete quantitative evaluation standard of 26 indicators,quantitative evaluation result,and the reaction with the form of a quantitative,enhance the result's understandability.Finally,through the practice of economic responsibility audit of H company,the evaluation index system and evaluation model constructed in this paper are used to support the following conclusions.Firstly,the audit evaluation index should be set up as comprehensive as possible.Secondly,scientific and reasonable evaluation of audit objects,quantitative evaluation result to ensure the results are authentic;Thirdly,the model of economic responsibility audit can reflect the specific purpose and characteristics of audit.The fourth is to ensure that the audit model is operable and practical.The main indexes of the economic responsibility evaluation index system constructed in this paper are the relative key indicators of insurance industry,but in practical application,the indexes can be redefined and selected by re-filling the questionnaire and other forms,and the reasonable evaluation result can be given.Based on this,it can be determined that the evaluation model designed in this paper is practical and operable,it can be used in different situations.