Research On Problems Of Economic Responsibility Apraisal Of Leading Officials In State-owned Enterprises

Economic responsibility audit ,which is a special auditing form in China,has played an important role in the reform of state-owned enterprises .However, the defaults in economic responsibility appraisal,which is a key part of the economic responsibility audit,restrict its further effect.So it becomes the important subject facing the auditing circle how to perfect the theory and practice of economic responsibility appraisal .Based on the studying of the contents of economic responsibility,this paper takes the economic responsibility appraisal as its object ,analysizes and discusses some problems relating to economic responsibility appraisal ,gives the author's opinion and suggestions.This paper is divided into five parts .Part one ,based on theoretic analysis and field survey ,discusses the meaning and features of economic responsibility,and states the contents of economic responsibility.Part two studies the theoretic basis ,basic principles and general steps of economic responsibility appraisal ,then analysizes several economic responsibility ambits in the economic responsibility appraisal.Part three reviews the history of economic responsibility audit ,and analysizes the key defaults and problems exiting in the economic responsibility appraisal.Part four sets forth the function and setting principles of appraisal index system of economical responsibility ,and makes suggestions for building the framwork of appraisal index system.Part five summarizes the mostly conclusions of the paper ,points out its localization ,and puts forward some problems which needed further study and discussion.