The Construction Of The Evaluation Index System Of JZ Energy Company’s Economic Responsibility Audit

Economic responsibility audit generally scientifically and objectively evaluates the fulfillment of economic responsibilities of business leaders,enhances the capacity of enterprise operation and management of leading cadres,and can provide useful decision-making information for the appointment,examination and promotion of leading cadres,Policy audit system with Chinese characteristics.Through auditing,we can prevent and control corruption from the root causes,strengthen the integrity of leading cadres in China,and improve the operational quality and operational efficiency of enterprise’s business activities.Produced since 1985,economic responsibility auditing has undergone more than 20 years of development,as a routine audit mode,has been in full swing in the state-owned enterprises,public institutions and government departments,but in developing economic responsibility audit,economic responsibility should be how to evaluate the leader’s tenure,evaluation of what respect,which content,lack of unified standards and judgment,the lack of a unified evaluation index system of economic responsibility audit,to correct and objective evaluation of enterprise leaders’ s economic responsibility and the corresponding responsibility brings certain difficulty to some extent,affect the quality of the audit results and effects.In recent years,with the state’s policy guideline on resolving excess capacity in the coal industry,in the future when auditing the leaders of the coal industry,shall be less focus on financial indicators,pay more attention to personal integrity,environmental protection,employee satisfaction,observe discipline and so on.Based on the theory and practice,this paper constructs the evaluation index system of economic responsibility audit of JZ Energy Company through theoretical analysis and industry characteristics,and uses the analytic hierarchy process to appraise the index weight rationally.During the evaluation of the economic responsibility audit,on the basis of truthfulness and legality,the evaluation on the economy,efficiency and effectiveness of leading cadres was added,the index system consisted of 36 quantitative indicators and 10 qualitative indicators,so that the differences Side,different nature and different types of audit evaluation index system,and quantified the score objectively,impartially and directly to appraise the fulfillment of economic responsibilities of state-owned enterprise leaders.It is hoped that this evaluation index system can play an effective role in the guidance and restraint of auditing,and can contribute to the healthy and rapid development of economic society.