On The Evaluation Index System Of TW State-owned Leaders Economic Responsibility Audit

Economic responsibility auditing is an auditing model with Chinese characteristics.With the continuous advancement of audit institutions,it has achieved in-depth development and achievements.Economic responsibility auditing has played a strong role in preventing and controlling corruption,strengthening financial performance management,and restricting and supervising the rights.The "Regulations on Auditing Economic Responsibility of Leading Party and Government Leaders and State-owned Enterprise Leaders" issued by the General Office of the State Council in October 2010 and the "Implementation Rules" issued in July 2014 both emphasize the importance of economic responsibility of state-owned enterprises.However,with the continuous development of market economic responsibilities,the shortcomings of economic responsibility auditing,especially the economic responsibility auditing of state-owned enterprise leaders,are becoming increasingly apparent.To evaluate the performance of state-owned enterprise leaders during their duties.Therefore,the optimization of the existing evaluation indicators is of great significance for the development of audit evaluation and audit practice.This article takes the TW state-owned enterprise leaders ’economic responsibility audit as the starting point,conducts a comprehensive and detailed analysis,and is committed to optimizing the TW state-owned enterprise leaders’ economic responsibility audit evaluation index system in order to more accurately conduct economic responsibility audit evaluation.This article first explains the background of the thesis writing and the significance of memorizing the research status at home and abroad.It uses the literature research method,case analysis method,analytic hierarchy process,and expert evaluation method to lay the foundation for the selection and optimization of the next indicators.After conducting a systematic analysis of the current indicators of TW stateowned enterprises’ economic responsibility audit,they summarize the problems existing in the current indicator system and analyze the reasons;again,combining the actual conditions of TW state-owned enterprises and the principles of indicator design,18 specific aspects in 5 aspects are selected.Assigned by expert scoring and analytic hierarchy process,and their weights are calculated to optimize the design of audit evaluation indicators.Finally,Comrade Xu XX,the previous general manager of TW state-owned enterprise The economic responsibility data is inserted into the evaluation index system,and the corresponding economic responsibility audit evaluation conclusion is drawn,and the enlightenment and precautions of the application of the index system are summarized.In summary,this paper analyzes the concept and theory of economic responsibility audit,selects a combination of quantitative and qualitative indicators,and adopts expert scoring and analytic hierarchy process to optimize the design of the TW state-owned enterprise economic responsibility audit evaluation index system In addition,the actual case is applied to the application,and the audit conclusion is finally reached,which also provides some reference for other state-owned enterprises’ economic responsibility audit work.