Research On Performance Evaluation Of Economic Responsibility Audit In A Development Zone Based On Balanced Scorecard

With the establishment of audit committees of the central and local Party committees and the continuous establishment and improvement of economic responsibility audit laws and regulations,the cause of economic responsibility auditing of our country has entered the fast track of legal system and sustainable development.In this context,the Party Committee and Management Committee of A Development Zone put forward higher requirements on the performance of economic responsibility audit.In view of this,it has become a consensus to construct a more reasonable and effective performance evaluation model of economic responsibility audit.This paper introduced the revised balanced scorecard,built A scientific and reasonable performance evaluation index system around the strategic goals of the organization,and made a scientific evaluation of the economic responsibility audit performance of A development zone by combining the analytic hierarchy process.Compared with the past,the evaluation effect is significantly improved.In this paper,literature research method,questionnaire survey method,expert scoring method,case analysis method and other research methods are adopted.On the basis of clarifying the importance of organizational culture and the relationship between organizational culture and organizational performance,the author puts forward the viewpoint that the dimension of organizational culture is taken as the "fifth dimension" of balanced scorecard.This paper discusses the positive significance of the revised balanced scorecard to the economic responsibility audit performance evaluation of A development zone,how to construct the economic responsibility audit performance evaluation model based on the balanced scorecard and how to apply the model to A development zone.To be specific,firstly,starting from the current situation of A development zone and questionnaire analysis,three problems of single performance evaluation index,lack of scientific and complete evaluation index system and failure to consider organizational culture factors are put forward and analyzed.Secondly,on the basis of the specific analysis of 19 performance evaluation indicators of A development zone,an economic responsibility audit performance evaluation model based on the balanced scorecard with added organizational culture dimension was proposed.Finally,this performance evaluation model is applied to A development Zone through the establishment of hierarchical structure model and the construction of judgment matrix,and the final evaluation is made on the economic responsibility audit performance of A development Zone.The effective application of this performance evaluation model in A development zone shows that the revised balanced scorecard based economic responsibility audit performance evaluation model is more scientific,reasonable and comprehensive than the traditional performance evaluation method.This paper takes the organizational culture dimension as the "fifth dimension" of the balanced scorecard,and clarifies the correlation among the "five dimensions" of the balanced scorecard.These practices further enrich the theoretical system of the balanced scorecard.By applying the performance evaluation model of economic responsibility audit based on the revised balanced scorecard to A Development Zone,the existing performance evaluation method of economic responsibility audit in A Development Zone can be reconstructed and optimized,and it can also provide useful reference for other organizations similar to A Development Zone.