Enterprise Economic Responsibility Audit Evaluation Research

Economic responsibility audit has been developed by reform of China's economic structure and political system, and it is the crux to solve common problem of enterprise operator's evaluation in China's state-owned enterprises at this stage. In the current the corporate within state-owned enterprises to be further improved, the limitedness of external market is not strong, to a larger extent, so it can limit the state-owned enterprise managers.From the perspective of theory and practice, the paper adopts the method of standard research and case analysis, and explains the basic theory on the economic responsibility audit. Combining the major content of economic responsibility audit evaluation and evaluation principles, it puts forward China's economic responsibility audit comprehensive evaluation indicators system, so as to propose valuable reference for the development of China's economic responsibility audit work.First the paper introduced the topic of background and practical significance, and the status quo on the domestic and international economic responsibility audit evaluation system. From the perspective of the fiduciary duties theory and modern audit responsibilities entrusted, the paper theoretically analyses the creation and development of economic responsibility audit, and explains economic responsibility audit contents and comprehensive evaluation indicators system's basic design methods. Then from economic responsibility audit comprehensive evaluation indicators' design principles and the main contents of the evaluation, the paper proposed the indicators of the enterprise economic responsibility audit comprehensive evaluation. According to evaluation indicators, the paper adopts the various evaluation approaches on the qualitative and quantitative indicators, and proposed suitable comprehensive evaluation method for the enterprise economic responsibility audit. Finally, with practical case this paper verifies the comprehensive evaluation indicators system proposed.