Audit Evaluation Research On The Economic Responsibility Of Heads Of State-owned Enterprises

The economic responsibility audit of the heads of state-owned enterprises based on the concept of enterprise value creation is a characteristic of Chinese-style auditing.In the report of the 20 th National Congress,the Central Committee of the Communist Party of China pointed out the direction for the reform and development of state-owned enterprises,that is,adhere to the new development concept,promote high-quality development,and give full play to the key role of national innovation and enterprise value creation.The responsibility audit of the responsible persons of state-owned enterprises should be subordinate to and serve the new pattern of reform and development of state-owned enterprises.However,the current responsibility audit has not yet shifted to encouraging value creation,which is not compatible with the new concept of high-quality development,and the traditional auditing theory has not studied the new connotation of enterprise value creation enough,and is not compatible with the establishment of "institutional openness" and high-quality development;Audit practice is divorced from the new national objectives for those responsible.Therefore,taking the responsibility audit and evaluation of the responsible persons of state-owned enterprises as the research object and enterprise value creation as the core,it is of great theoretical significance and practical value to try to construct an economic responsibility audit and evaluation index system for the responsible persons of state-owned enterprises that is compatible with the development concept of the new era.The main tasks of the thesis research are: first,follow the basic logic of research,find problems in practice,combine literature research,put forward the connotation,characteristics and mechanism of economic responsibility auditing under the background of China’s economic and social development pattern,and analyze the theoretical logic and theoretical basis of economic responsibility audit evaluation of responsible persons of state-owned enterprises;Second,based on the current application evaluation specifications,literature sorting and expert research,25 specific indicators under the concept of value creation are established from six aspects: governance responsibility,control responsibility,benefit responsibility,development responsibility,social responsibility and reporting responsibility,the connotation and calculation method of each index are expounded,and the responsibility audit and evaluation index model with value creation as the core is constructed.Thirdly,the evaluation index model established in this paper is used to carry out empirical research using specific audit cases,which verifies the practicability and effectiveness of the evaluation index system.The research conclusions are:(1)to define the concept and characteristics of Chinese-style economic responsibility audit for value creation,explain the theoretical mechanism of value creation responsibility audit,and believe that the responsibility audit of heads of state-owned enterprises in the new era focuses on the ability to create value;(2)A responsibility audit and evaluation index system for the heads of state-owned enterprises with value creation as the core has been constructed;(3)This paper verifies the feasibility and applicability of the index with actual cases,and proves that the evaluation index system provides a practical reference for the scientific evaluation of the economic responsibility audit system of the responsible persons of state-owned enterprises in the 14 th Five-Year Plan.