Study On The Evaluation Index System Of Economic Responsibility Audit Of Major Leaders Of State-owned Enterprises

As China’s economic development currently enters a stage of high-quality development,the pillars of national economic development,namely state-owned enterprises(SOEs),are also going through a phase of assertion and closing of enterprise reforms.Economic responsibility audits play a vital role in strengthening state-owned assets,promoting the reform of state-owned enterprises and facilitating the high-quality development of China’s economy.In view of this,there is an urgent need to update and improve the economic responsibility audit evaluation index system for leaders of state-owned enterprises.Drawing on theories and experiences from home and abroad,this paper combines the latest national development concepts and policies,and closely integrates the practice of economic responsibility auditing with the new requirements of economic responsibility audit evaluation,in an attempt to propose the construction of a set of comprehensive,flexible and new-age evaluation index system,in order to provide auditors with a more effective way to carry out the evaluation of the economic responsibility of SOE leaders during the 14 th Five-Year Plan period.This paper is divided into six parts.The main body of this paper is divided into six parts: the first part outlines the background,significance,literature review and research objectives of the study and the research methodology.The second part introduces the basic concepts and relevant theoretical foundations of economic responsibility auditing and high-quality development.The third part discusses the current situation and new requirements of the economic responsibility audit index system for leaders of state-owned enterprises,and analyses the problems of the existing system.These three sections form the basis for the framework of the economic responsibility audit evaluation system in this paper.The fourth part is the main part of the paper,which specifically constructs the evaluation index system of economic responsibility audit for the main leaders of state-owned enterprises based on"five dimensions",i.e."the dimension of financial information truthfulness and legal efficiency,the dimension of reform and innovation development of state-owned enterprises,the dimension of ecological responsibility and social responsibility,the dimension of management and The main framework is "financial information and legal efficiency dimension,SOE reform and innovation and development dimension,ecological and social responsibility dimension,management and internal control dimension,and compliance and integrity dimension",with 13 explanatory indicators and 39 specific indicators,in order to make a comprehensive and multi-dimensional evaluation of the economic responsibility of SOE leaders.The fifth part is a case study,taking the economic responsibility audit of Comrade Z,the chairman and party secretary of state-owned enterprise B,as an example.Using the hierarchical analysis method and the fuzzy comprehensive evaluation method,on the basis of the index system constructed in Part IV,and taking into account the types and characteristics of the case SOEs,further screening,assigning weights,testing and scoring are carried out,resulting in a comprehensive evaluation result of the economic responsibility audit of the leaders of SOE B.Through case analysis and testing,the applicability of the evaluation index system constructed in this paper to the economic responsibility auditing work of SOEs is illustrated.In the final section,corresponding research conclusions are drawn and reflected upon.This paper responds to the requirements of the new era by constructing a "five-dimensional" evaluation index system that is both comprehensive and flexible,enabling an objective and comprehensive evaluation of the economic responsibility of SOE leaders,thus ensuring that economic responsibility audits can effectively monitor the behaviour of leading cadres and promote the overall high-quality development of enterprises.