Study On The Construction And Application Of Economic Responsibility Audit Evaluation System For Leading Cadres Of State-owned Enterprises

China's economic responsibility auditing system began in the 1980 s and has been continuously developed and improved since its derivation.It is a unique auditing model in China and an auditing system that is gradually evolved according to China's national conditions and development characteristics.Auditing the economic responsibility of leading cadres of state-owned enterprises is an important supervision work for the party and the state to strengthen the management of leading cadres of state-owned enterprises and safeguard the value-added and value-added of state-owned assets.It is to strengthen the management of state-owned enterprises,improve economic efficiency,and promote the leading cadres.The construction of a clean and honest government and the rewards and punishments,appointments and dismissals of leading cadres have played a significant role.With the continuous development of the economy,the ownership and management rights of state-owned enterprises are gradually separated.The leading cadres of state-owned enterprises are entrusted to operate the state-owned enterprise property and materials to generate economic profits,and receive remuneration from them,thereby creating a fiduciary responsibility relationship.However,in production and operation,The information asymmetry between the owner and the operator,how the rights of the leading cadres of state-owned enterprises are effectively restricted and supervised,and how to evaluate the business behavior of the leading cadres of state-owned enterprises is a dilemma faced by the competent government authorities.Based on the research results of domestic and foreign scholars,this paper aims to build a set of economic responsibility audit evaluation system for leading cadres of state-owned enterprises in order to find out the problems that need to be improved.Firstly,the paper summarizes the relevant concepts of the economic responsibility audit of leading cadres of state-owned enterprises,and clarifies the research objects and research forms.Secondly,with reference to the current status and existing problems of the economic responsibility audit evaluation system of leading cadres of state-owned enterprises,the evaluation of economic responsibility audit of leading cadres of state-owned enterprises is carried out.On the one hand,the construction process of the system selects the indicators based on the audit content specified by laws and regulations,and on the other hand,basedon the development concept of “green economy”,further improves the evaluation index.Again,combined with the analytic hierarchy process and fuzzy comprehensive evaluation method,the evaluation indicators are integrated into a holistic evaluation model,and the constructed evaluation system is applied to the H comrades economic responsibility audit of the departure of M state-owned enterprises,with the purpose of verifying the feasibility of the evaluation system.Finally,the paper analyzes the effectiveness of the constructed evaluation system and puts forward some suggestions for continuing to improve the system.After summarizing and summarizing the full text,it looks forward to the development of the future economic responsibilities audit evaluation of leading cadres of state-owned enterprises.