Study On The Economic Responsibility Audit Evaluation For The State-owned Enterprise's Leader

After more than two decades of development,economic responsibility audits have been continuously improved with the development of market-oriented reforms,and have become an important auditing system that guarantees the safety of state-owned assets and evaluates the responsibility of state-owned enterprise leaders.Played a great role.Economic responsibility audit is also an auditing system with Chinese characteristics.It plays a very important role in the political and economic fields and has received great attention in the audit field.However,there have also been some problems in the development of economic responsibility auditing.The economic development is changing with each passing day,and many old auditing methods are outdated.In the audit of economic responsibility,the status of audit evaluation is particularly important.If the audit can not be reasonably and effectively evaluated,the effect of the audit can not be achieved,affecting the validity and accuracy of the audit.Therefore,this paper analyzes the current status of our country's current economic responsibility audit evaluation,analyzes potential problems,and gives appropriate recommendations to provide a basis for China's economic responsibility audit evaluation.The main body of this paper is composed of five parts: The first is the introduction,which introduces the research background,the research status at home and abroad,and the research content of this article.The second part is the theoretical overview of the article,including the concepts of principal-agent theory,power balance theory,human-based management theory,economic responsibility audit,and economic responsibility audit evaluation.These theories are used as the basis of this article and have guiding significance for follow-up research..The third part is to analyze the current situation of F-corporate audit evaluation in the case described in this paper,identify potential problems and study them.In the fourth part,the author analyzes the deficiency of audit evaluation of F company's brokerage responsibility and proposes the assessment of economic responsibility audit.This is also the most important feature of this paper's research on the evaluation of economicresponsibility audit.It means that the selected evaluation index strives to fit the corporate environment.,make the evaluation content has a strong adaptability.Finally draws the corresponding conclusion and proposes the safeguard measure,and points out the deficiency of this text.In order to improve the assessment of the audit of the economic responsibility of the leaders of state-owned enterprises,in addition to demanding a down-to-earth study of the evaluation principles,methods,and contents,we must also learn new theories and related research results,maintain the advanced nature of knowledge and ideas,and summarize past experience and achievements.Keep pace with the times so that it can adapt to the times and the development and requirements of the audit.