Optimization Research Of Economic Responsibility Audit Evaluation System Of ZS Group

As a unique product of China's rapid economic development,economic responsibility audit is different from the auditing model existing in various countries and is more targeted.It is an important part of China's auditing system construction,and it is also a proprietary auditing form that conforms to China's special national conditions.In recent years,with the continuous development of the country's economic politics,the development and construction of economic responsibility audit has received more and more attention.In the 18 th National Congress of the Communist Party of China,it was pointed out that it is necessary to establish and improve China's economic responsibility audit system as soon as possible.Assist in standardizing the business conduct of leading cadres of party and government and state-owned enterprises in China.However,due to the lack of effective evaluation system and evaluation method in China's economic responsibility audit,the frontline auditors did not have accurate system standard guidance in the audit practice,which affected the effectiveness of economic responsibility audit to a certain extent and increased the leadership.The difficulty of accountability has formed a considerable audit risk.Therefore,this paper intends to use the case study,combined with the current new ideas,new methods to optimize the economic responsibility audit evaluation system,and explore a new era,more practical economic responsibility audit evaluation system.This paper carries on the ideas of finding problems,analyzing problems and solving problems.It uses the literature analysis method and the case study method to summarize the research results of economic responsibility audits by domestic and foreign scholars,and combs the theoretical basis of this paper on economic responsibility audit.Then it expounds the ZS Group's economic responsibility audit overview,and puts forward the main problems of the ZS Group's economic responsibility audit according to the actual situation of the group,and further explores the causes.And the problem is caused by the goal orientation,combined with the analytic hierarchy process and the Delphi method to complete the hierarchy of the evaluation system,the selection of indicators,the determination of weights and the setting of evaluation criteria,and then use the fuzzy comprehensive evaluation method to evaluate the results and complete the system.The comprehensive optimization,while at the same time put forward certain safeguard measures for the implementation of the evaluation system in practice.Finally,the conclusions drawn from the research in this paper are summarized and combined with the shortcomings of this paper to make a certain prospect for the future research direction,in order to provide reference for the grassroots construction of China's economic responsibility audit.