Research On The Evaluation Index System Of Economic Responsibility Auditing At Expiration Of Service Term

In practice, the economic responsibility evaluation of leaders has several problems,such as unclear content, unscientific method, skimble-scamble evaluation criteria, subjective arbitrariness, too absolute conclusions, improper professional care , and so on.And they affecting the objectivity and impartiality of audit evaluating conclusions. Therefore, it is urgent for××provincial power grid enterprise to establish a sound,scientific, normal evaluation index system of risks of economic responsibility auditing of leaders at expiration of service.In order to unify the job evaluation standards of the same industry or the same nature , and standardize the audit work, and analyze economic activities and do a good job in the definition of economic responsibility.The prime target is to reduce arbitrariness and subjectivity of the auditors,and serve the company's human resources management strategy and the appraisal and appointment of leaders.Based on the basic theory and the documents of economic responsibility audit and audit evaluation,we take researches on quantitative evaluation index system of auditing evaluating major principals of power grid enterprises by means of key performance indicators (KPI) theory and WAL's proportion Method of Score. Firstly, according to the main operating activities of power grid enterprises,we nail down the main economic responsibility of the major principals, the contents and features of economic responsibility audit at expiration of service term.And following that, the principle and functions of construction of the economic responsibility auditing evaluation index system. In view of the main contents and features of the economic responsibility audit, we establish two different economic responsibility auditing evaluation index systems based on the electricity supply companies and power supply bureaus.And we explain those indicators,evaluating methods and standards in the system. And then,we demonstrate the evaluation index system established by an example of a electricity supply company. The system reflects the real capability of the major principal,so it is valid.At the end of this paper, we take some proposals of the main principles and thoughts on the use of economic responsibility audit evaluation index system. At the same time ,we consider how to improve the evaluation index system of risks of economic responsibility auditing at expiration of service term,and put forward some proposals.