Research On The Economic Responsibility Audit Evaluation System Of Public Welfare State-owned Enterprises

Economic responsibility auditing originates from the special political and economic systems in our country.It is the function of supervising and evaluating the performance of economic responsibility of leading cadres.With the deepening of strict Party governance and state-owned enterprise reform,the role of economic responsibility audit has become more prominent.Relevant policy documents have been issued successively to provide guidance for economic responsibility audit work.However,the contents of the current policy documents of economic responsibility audit are relatively vague,without detailed description of evaluation methods and evaluation indicators.Public welfare state-owned enterprises occupy an important position in the economic system of our country,is undertaking important tasks to serve society and people,and is closely related to social development and people’s life.However,in the economic responsibility audit practice of public welfare state-owned enterprises,there are still some problems,such as index setting is not comprehensive,no systematic evaluation system is established,and the objectivity of the audit evaluation needs to be improved.Therefore,in order to protect the security of national assets and ensure the efficient operation of public welfare state-owned enterprises,it is very necessary to construct a set of scientific and effective economic responsibility audit of public welfare state-owned enterprises,which has theoretical and practical significance.Firstly,this paper carefully combs the theoretical literature about economic responsibility audit,summarizes and analyzes the current research results and shortcomings of the economic responsibility audit of public welfare state-owned enterprises;Then based on the principal-agent theory,power balance theory,stakeholder theory and governance theory,to determine the public welfare the theoretical framework of economic responsibility audit in state-owned enterprises;Secondly,in view of the current situation and existing problems of the economic responsibility audit of public welfare state-owned enterprises,combined with relevant policy documents and the characteristics of public welfare state-owned enterprises,taking the enterprise efficiency,internal management,social responsibility and clean employment as the first-level indicators,subdivided into 7 second-level indicators and29 third-level indicators,to build an economic responsibility audit evaluation system conforming to the characteristics of public welfare state-owned enterprises.And use the analytic hierarchy process to determine the weight of each level of indicators;Finally,this paper takes A public welfare state-owned enterprise as a case study,has an in-depth understanding of its audit procedures and audit contents,and applies the constructed evaluation system to this case to verify its scientificity and feasibility.At the same time,relevant suggestions in the audit process are put forward to ensure the effective operation of the evaluation system.