Research On The Evaluation Index System Of XR State-owned Company Leaders' Economic Responsibility Audit

Economic responsibility audit,as an audit system with Chinese characteristics,has made many remarkable achievements with the vigorous promotion of audit departments.It can not only give full play to the audit's function of restricting and supervising power,but also prevent and control corruption effectively from the source.As the operation carrier of state-owned capital,state-owned enterprises shoulder the function of serving the state and the public and the goal of maximizing the return of state-owned capital.Therefore,economic responsibility audit has become an important work in their audit direction.In October 2010,the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council issued the “Regulations on the Economic Responsibility of Leading Party and Government Leaders and State-Owned Enterprises” and the “Leadership of State and Government and State-owned Enterprises” jointly issued in July 2014,then the convening of the 19 th National Congress once again emphasized the importance of economic responsibility auditing.At present,there is a lack of a perfect economic responsibility evaluation index system,so as to evaluate the performance of economic responsibility of leading cadres in state-owned enterprises scientifically,comprehensively and objectively.At the same time,as an independent legal entity,state-owned enterprises are difficult for the state-owned assets supervision and administration departments to fulfill their supervision responsibilities in terms of economic responsibilities.Therefore,in view of the effectiveness of state-owned enterprises and the particularity of grain industry,this paper takes XR State-owned Company leaders' economic responsibility audit as the entry point,conducts a comprehensive and systematic analysis,establishes a set of economic responsibility audit index system applicable to XR State-owned Company,and better evaluates their economic responsibility audit.Firstly,this paper reviews a large number of domestic and foreign literatures comprehensively,analyzes and compares them,and expounds the concept,content and common methods of economic responsibility audit,which lays a certain theoretical foundation for the following article.Secondly,This paper analyzes the reality of XR State-owned Company's economic responsibility audit evaluation index system and puts forward its problems in the economic responsibility audit work.Thirdly,in view of XR State-owned Company's economic responsibility audit work,a number of audit evaluation indexes have been established,which are screened by expert scoring and calculate weights to form a complete economic responsibility audit index system suitable for XR State-owned company.Finally,the economic responsibility data of former general manager Zhang XX of XR State-owned Company were imported into the index system to obtain the corresponding economic responsibility audit evaluation results and suggestions were put forward.In the conclusion,this paper analyzes the deficiencies of the economic responsibility audit work outlined the blueprint and suggestions were put forward.In the conclusion,the main conclusions of the article are reviewed and the development of economic audit work.To sum up,this article through the analysis of economic responsibility auditing theory and application,adopt the combination of quantitative and qualitative research methods,and uses the analytic hierarchy process(AHP),and established the evaluation index system of economic responsibility audit XR State-owned Company,completed the whole process of all economic responsibility audit work,finally it is concluded that the audit conclusion,for other state-owned enterprise economic responsibility audit work has certain reference significance.