Evaluation Of Economic Responsibility Audit

Do a good job of economic responsibility audit evaluation, ensuring the quality of it, prevention of economic responsibility audit risk, giving full play to the role of it having great significance. However, the content and methods of the current economic responsibility audit assessment are still far from clear and specifications, and bring a great deal of trouble and risk to the actual work. In this paper, starting from the nature of economic responsibility audit assessment and years of experience, using the logical reasoning and inductive analysis methods, conducted a systematic study on the content and methods of economic responsibility audit. First, study the content of the economic responsibility audit evaluation, hold the views of that it should be the fulfillment of economic responsibility which through the review of fiscal and financial revenues and expenditures that can be identified, not only should not include non-economic responsibilities, but also should not be included the one can not be identified through fiscal and financial balance. It should include implementation of positive economic responsibility and the fulfillment of the negative economic responsibility, the evaluation methods for those should have a clear distinction. Second, study on the assessment methods of positive economic responsibility, think that it should use index analysis method, and put forward the views of design evaluation indicators for local leading cadres and leaders of state-owned enterprises. Third, study on the evaluation methods of the negative economic responsibility audit, think that it should adopt the responsibility distinction methods, and proposed the opinion which distinct the economic responsibility of direct and indirect, the charge and leader, the serving and former. Finally, research on the report and utilization for the results of economic responsibilities audit, put forward the process and content requirements of it, and the solutions to this problem.