Contents And Evaluantion Measures Of Economic Responsibility Audit In Term For Operators Of State-owned Enterprise(SOE)

The effective restriction mechanism for operators is key to dealing with problems about enterprise agent that exist in SOE prevalently nowadays. At the present of the faulty structure of interior juridical person and weak sanction of exterior market, economic responsibility audit in term, as an important part of exterior restriction and monitor mechanism for operators of SOE, has strong effects on restricting them.Because economic responsibility audit in term for operators is still in junior phase, consensus of thought about the audit content and emphases hasn't been compassed. Lack of scientific and nomative measures for audit evaluation directly affects the effect of audit monitor, so this paper studies the contents and evaluation measures of economic responsibility audit in term for operators of SOE. At firstly, the paper analyses theories of operators' monitor and restriction mechanism. In the nexus of the principal-agent, it discusses the agent, the operator monitor theory and restriction mechanism for operators. Secondly, the paper analyses appearance and practice of economic responsibility audit in term for operators of SOE. At the same time, it uses experiences of economic responsibility audit of international communal sectors for reference, on the basis of comparatively analyzing models of contents of economic responsibility audit in developed and developing countries abroad and concisely analyzing American evaluation measures of economic responsibility audit. At last, thepaper establishes a system of economic responsibility audit in term for operators of SOE that conforms to China's conditions. The system based on enterprises' assets, liabilities and ownership, emphasized on management and administration audit of operators and supplemented with finance and economics, law and discipline. In respect of audit evaluation, A model is being set up about audit evaluation of economic responsibility for operators that combines evaluation coefficient of compound audit with the method of layer analysis. The paper merges all-directional, multi-lateral and varying index system of audit evaluation, and objectively and impartially evaluates economic responsibility audit in term for operators of SOE in the form of evaluation coefficient of compound audit. Practice examination of audit cases manifests that the model about audit evaluation of economic responsibility in term for operators built in the paper fulfils design requirements and has actually applied value.