Research On The Construction Of Economic Responsibility Audit Evaluation Index System For Leading Cadres Of A State-own Enterprise

As one of the eight supervisory systems of the Party and the state,audit is the cornerstone and an important guarantee of national governance.At present,with the continuous improvement of the modernization level of national governance,the economic responsibility audit of leading cadres of state-owned enterprises has also put forward new tasks and requirements.As an important part of state-owned enterprises,electric power enterprises play a fundamental role in the development of national economy.The particularity of electric power commodity and the natural monopoly of power grid make it very important to establish a scientific and reasonable audit evaluation index system for economic responsibility of leading cadres of state-owned electric power enterprises.It is of great significance to improve the effect of economic responsibility audit evaluation of leading cadres,to exert the supervision and restriction function of economic responsibility audit on leading cadres of state-owned enterprises,and to promote the healthy development of state-owned enterprises.Based on the importance of state-owned enterprises in the social and economic development of our country,this paper constructs A set of economic responsibility audit evaluation index system of state-owned enterprises in power industry A based on the experience of economic responsibility auditing in power industry A state-owned enterprises.This paper based on the principal-agent theory,humanistic management theory,governance theory,using the method of literature analysis and case analysis,to A state-owned enterprises,analyzing the present situation and problems of economic responsibility audit found A evaluation exist in the state-owned enterprise economic responsibility audit work content is not comprehensive,lack of complete evaluation index system,evaluation the problem of lack of industry characteristics,Qualitative analysis method is used to analyze the causes of the above problems.Then,according to the cause analysis of the problem,this paper combines the analytic hierarchy process and Wall scoring method to construct and apply the index system.In the construction part of the index system,analytic hierarchy process is used to construct the evaluation index system from five perspectives: financial benefit,corporate governance,environmental benefit,social benefit and honesty and selfdiscipline.In the application part of the index system,the Wall score method is used to evaluate the economic responsibility performance of leading cadres of A state-owned enterprise.At the same time,the evaluation results are compared with the original audit results to verify the effectiveness and advantages of the index system constructed in this paper.Finally,according to the practical requirements of the application of the index system,this paper puts forward three safeguard measures on how to effectively use the index system in audit practice.One is to improve the application effect of audit results,the other is that auditors should play the role of the main force,and the third is that leading cadres of state-owned enterprises should keep pace with The Times.Based on the basis of the economic responsibility audit mission requirements in the new period,combined with A state-owned enterprise of the electric power industry as the research object,in order to improve the evaluation of state-owned enterprises to A certain extent of leading cadres economic responsibility since the case is scientific,better play to the economic responsibility audit in promoting role in the development of state-owned enterprises with high quality.