The Research Of Economic Responsibility Auditing Evaluation System

Economic responsibility auditing of officials is a new thing, and it lacks the scientific method of evaluation, it influences the auditing quality and prevents the role auditing played. So the paper makes a research on the evaluation measures of economic responsibility auditing of officials of enterprises.This model contains 33 amount indexes and 4 non-amount indexes .It merges some auditing evaluation index system of different aspects and different categories into an integral system, and it reflects the result of economic responsibility by score. This model is not only valuable in theories but also clear in structure and has the actual application value.The renovation of the paper is listed as follows:Firstly, former research focuses on the after duty auditing. It means that when the officials finish his term, or when he it relocated, quits or resigns, relevant departments will conduct the auditing about the situation of how he carried out his responsibility. The paper enlarged the scope of research and the system established can be applied on economic responsibility of the officials before, during and after his post.Secondly, former research mostly focuses on non-amount indexes. While this paper takes both amount and non-amount indexes into consideration. By using of AHP and Delphi method together, it establishes the system.Thirdly, former research focuses on financial index, while this paper establishes the system from the five aspects of financial performance index, property operation index, repaying ability index, development potentiality and carrying out regulations index.