Research On The Evaluation Index System Of Economic Responsibility Audit In YD Corporation

The 19 th National Congress pointed out that the principles and policies that combine strengthening vitality with strengthening supervision and management should be adhered to,and the control of the supervision and management system of state-owned enterprises should be strengthened at a deeper level,and the loss of state-owned assets should be reduced accordingly.The audit of the economic responsibility of the person in charge of state-owned enterprises is of great significance in improving the management and governance mechanism of state-owned companies,making the operation of companies more standardized,reasonably restricting the rights of managers and operators,effectively resisting corruption,and making state-owned capital maintain and increase its value.Economic responsibility audit is becoming more and more important in social and economic development.The evaluation results have also become the basis for the auditors to understand the performance of the auditees.It is of great significance to the appointment and removal of auditees.Although China has achieved certain achievements in the theoretical research of economic responsibility auditing,there are still problems such as insufficient scientific auditing methods,poor use of audit results,and strong subjectivity in audit evaluation.Therefore,In order to make the auditing theory more abundant and perfect in the future,the audit practice work is carried out more smoothly.From any angle,it is very important to establish a scientific and reasonable evaluation index system of economic responsibility audit.This article uses the case analysis method,selects ZTH firm to carry out the economic responsibility audit to YD company as the case study analysis,combs and summarizes the abroad about the performance audit and the domestic related theory research about the economic responsibility audit,in the recent years the concrete practice experience of the economic responsibility audit.According to the problems revealed in the audit process and the final audit results of YD Company carried out by ZTH Company,the necessity of constructing the evaluation index system of YD Company's responsible person's economic responsibility is put forward.According to the Rules on the Implementation of the Regulations on the Audit of the Economic Responsibility of the Leading Cadres of the Party and Government and the Leaders of State-owned Enterprises,the mandatory requirements forthe audit of the economic responsibility of the heads of state-owned enterprises in China and the actual situation of YD companies are selected,and the weights of the selected indicators are given by the analytic hierarchy process.Based on the industry average,historical data,budget approval or audit personnel experience,etc.,an economic responsibility audit evaluation index system suitable for YD companies and capable of meeting the company's development requirements is established.And it is applied to the YD company's economic responsibility audit.The key of this paper lies in the construction and application of case analysis and economic responsibility audit evaluation index system.First,it defines the responsibility that the person in charge of state-owned enterprises should perform and the principle that the establishment of indicator system should abide by,and then selects the key indicators.The decision target is divided into three levels to design the index system.The first level is management responsibility,business responsibility,social responsibility and legal responsibility.The second and third levels are the specific impact indicators on the previous level.After selecting suitable indicators for each level of responsibility,the corresponding evaluation criteria are selected according to each indicator situation.This paper uses analytic hierarchy process(AHP)and Delphi method to determine the weight of the index in the evaluation system.In the end,the data of YD company leader is applied to the model,and the final conclusion is obtained through analysis and evaluation.Based on the case study of optimizing the economic responsibility audit of YD company leaders,it is found that the establishment of an evaluation indicator system has made YD company's economic responsibility audit evaluation results quantitative,and the audit results are more specific in image,promoting the orderly development of corporate economic responsibility auditing.It also makes the audit work more scientific and standardized,better play the role of supervision and evaluation of the audit,and also facilitates the scientific assessment of the economic responsibility of YD company leaders in the future and makes the economic responsibility of each leader more clear and clear.