Construction And Application Of BSC-based Economic Responsibility Audit Evaluation Index System

With the reform and opening up of China,economic responsibility auditing has been gradually established in the process of promoting democracy and legal system construction and strengthening supervision and management of leading cadres.From the birth of economic responsibility auditing to today,the Party and the government have reached a new level of importance to it,the scope of auditing is expanding,and the audit objects are gradually being clarified.However,with the requirement of full audit coverage and the increasing audit tasks,the current problems of low audit efficiency and insufficient personnel strength have gradually come to the fore,requiring auditing authorities to adopt a more comprehensive and integrated audit approach.Based on the theory of economic responsibility audit and balanced scorecard,the thesis draws on domestic and international literature to analyze the current situation of economic responsibility audit in Y district audit bureau and finds that there are unclear overall evaluation criteria for audit reports,lack of objective and feasible evaluation index system,insufficient audit personnel,the phenomenon of "leaving first and then auditing",and single audit method.The audit report was found to have clear overall evaluation criteria,lack of an objective and feasible evaluation index system,insufficient audit staff,the phenomenon of "leaving first and auditing later",and single audit method.Based on the strategic objectives of economic responsibility audit of Y District Audit Bureau,the content of the original economic responsibility audit evaluation report was optimized based on the four dimensions of the balanced scorecard,and the economic responsibility audit evaluation index system was constructed,and the evaluation indexes were designed from the four dimensions of finance,service recipients,performance,and capacity building,and the specific situation of S organs was combined with the audit projects of Y District Audit Bureau in 2022.application,and design corresponding safeguards in several aspects,such as strengthening the construction of talent team,"audit first and then appoint",strengthening audit linkage,and improving laws and regulations.The contributions of this thesis are:(1)four dimensions of the balanced scorecard are constructed according to the content of economic responsibility audit work of Y district audit bureauThe theory of the balanced scorecard is evaluated from the financial dimension,customer dimension,internal process dimension,and learning and growth dimension.The thesis divided the four dimensions of the balanced scorecard into financial dimension,client dimension,performance dimension,and capacity building dimension according to the specific work content of Y District Audit Bureau.(2)The methodology of economic responsibility audit work of Y District Audit Bureau was improvedNine primary indicators and 28 secondary indicators were designed,and on-site experts were consulted,and a questionnaire was designed to apply the hierarchical analysis method to derive the indicator weights,quantify the problems of the audited units or individuals,and reflect the problems found by the audit more intuitively in the form of scores,and obtain four levels of overall evaluation according to the different analysis of the indicator scores,so that the economic responsibility audit work becomes a complete system.This method has not been studied much in domestic government auditing,and can be used as a reference to optimize economic responsibility auditing,which can reflect comprehensiveness,objectivity and reasonableness.