Research On The Evaluation Indicator System Of Economic Responsibility Audit Of Leaders Of Enterprises C

The report of the 19 th National Congress of the Communist Party of China proposed to further improve the regulatory system of Chinese state-owned enterprises to prevent the loss of state-owned assets.The actual audit work generally lacks the economic responsibility audit indicator system for commercial state-owned enterprises;or the selection indicators are not comprehensive;or the reward and punishment work of the audit evaluation results is not perfect.A large number of automobile import and export trade in China provides a broad market space for the rapid development of automobile logistics.Economic responsibility audit for automotive logistics enterprises can help enterprises focus their limited resources and management capabilities on the core of automotive and component manufacturing,new product development and sales.In summary,it is very important to establish and apply a reasonable economic responsibility audit indicator system in China's state-owned automobile logistics enterprises,which also lays a foundation for the future creation of market opportunities for automobile logistics enterprises.Taking China's state-owned automobile logistics enterprise C as an example,and combining the theory of entrusted economic responsibility,the theory of power balance,and the theory of stakeholders,this study points out the shortcomings in the economic responsibility audit process of Enterprise C,such as lack of evaluation system,ignoring internal control risks,and evaluation content that does not reflect the characteristics of the company.Then,in the absence of an auditing evaluation system for the economic responsibility of the automotive logistics industry,and based on a full understanding of the specific situation of Enterprise C,the completion of each indicator is quantitatively and qualitatively evaluated;a system of economic responsibility audit evaluation with five dimensions and 25 secondary indicators is systematically proposed.The analytic hierarchy process is used to calculate the indicator weights,and the evaluation matrix is established.Then,the Wole Method is used to multiply the individual scores and weights of the evaluation indicators to obtain the total score.According to the scores of each indicator and the final evaluation results,there is an intuitive reflection on the performance of senior executives' economic responsibility.In this paper,the focus of research is to explore the problems that arise from the leaders of Enterprise C in economic responsibility auditing and the underlying reasons behind them;the general economic responsibility audit indicator system of the industry is given,and the audit procedures are perfected.The author believes that in the actual work in the future,the objectives and characteristics of the economic responsibility audit of state-owned enterprise leaders should be fully reflected;the specific indicator weights should be scientific and reasonable to avoid the use of fixed weights;the evaluation standards should also adopt the correct industry standards.According to the nature of the industry,the indicator group should be appropriately expanded,and the evaluation criteria and calculation principles should be determined according to the evaluation content;the performance of the leadership of state-owned enterprises should be audited and evaluated in a targeted manner,and the reward and punishment work should be done well to achieve the purpose of supervision of economic responsibility audit.