Research On The Evaluation Index System Of Z State-owned Company Regional Leaders Leaving Office Economic Responsibility Audit

Before 1970s,the United States and the former Soviet Union controlled the world oil situation,causing China to lag behind the United States and the Soviet Union in the development of the world’s modern oil industry.After years of exploration,China finally turned into the fifth largest oil producer in the world.Considering production capacity could drive the improvement of system and mechanism of a company,as the pioneer of oil production,CNPC introduced the economic responsibility audit in1980 s,in order to urge leaders to use their authority rationally,to complete system tracing their responsibility,to practice relevant regulations and to eradicate corruption severely.Along with audit was listed in the important agenda of managing cadres of the party and government departments of CNPC,and it adjusted timely according to national policies and macro situation,it is gradually becoming legalized and standardized.After knowing current leaving office economic responsibility audit situation of oil sales enterprises,this paper takes oil sales companies Z company as an example,collecting a large number of relevant literature,combining stakeholder theory,humanistic management and risk management theory to point out present problems of leaving office economic responsibility audit evaluation index system of regional manager of Z company,such as relative obsolete financial indicators,the lack of evaluation indicators which reflecting risk management situation the party building work and so on.To solve those problems,this paper puts forward the establishing principles and the basis of evaluation index system.On the one hand,combined with the national policy and real need for development of company,on the other hand,considering some rules and regulations which belongs CNPC and its’ subsidiary-Z company,retained indexes including finances,assets quality,honesty and self-discipline management status,meanwhile the indexes of maintaining and increasing value of assets,social responsibility and responsibility of major operating decisions were added,finally optimized into an index system of 2 levels belonging to financial indexes and 9 levels belonging to non-financial indexes.Using the results of analytic hierarchy process and expert scoring method to determine the weight of each index,construct specific quantitative evaluation standard for all 27 last indicators,then quantify and score,to get intuitive evaluation results and have a clearer reflection of the performance of economic responsibility of regional manager.In the end,applying leaving office economic responsibility audit on regional manager Yang X of Z Company,the evaluation index system and evaluation model constructed in this paper are used to comprehensively evaluate his performance,during the audit the following suggestions are given below the deficiencies founding in the tenure of regional manager: firstly,the improvement of profitability and development ability;secondly,attach importance to and strengthen the implementation of internal audit;thirdly,improve the level of importance of major issues;fourthly,deepen the party building work,enhance the staff collaboration ability,and some suggestions on how to carry out this set of indicators after optimization.