Research On State-owned Business Leading Cadres’ Economic Responsibility Audit

Economic responsibility audit is a special auditing system suiting China’s nationalconditions, which is developing with China’s reform of the economic system and politicalrestructuring. As the socialist market economy with Chinese characteristics develops,economic activities in every aspect become more frequent, and the economic environmentgets more complex, so the impact of economic responsibility audit highlights in nationalgovernance.The system of economic responsibility audit is in the process of constant improving overthe years. In Feb.,2006, the article25of the new Audit Law defined the related legal basis ineconomic responsibility audit. The17Fourth Plenary Session of the CPC emphasized that weshould complete the economic responsibility audit of governments’ and state-ownedenterprises’ main leading cadres, as well as strengthen the audit to financial fund and majorinvestment projects. In2013, the auditing administration published the “economicresponsibility audit work guidance in2013”, the guidance clearly pointed out that we shouldpursue efforts to audit, strengthen public power use supervision, consummatestate-governance and guarantee the healthy development of economic and social science. Thepromulgation and putting into practice of the guidance marked that economic responsibilityaudit in our country was entering into a new stage of developing.In recent years, our legislatures in all levels have been established successively and lawsof audit have been improved. Many audit stuffs have accumulated lots of working experiencethrough practicing. The academia has also already gotten some fruitful results on the theoryresearch of state-owned enterprise leading cadres’ economic responsibility audit. But so far,the related research in our country about economic responsibility audit has been just at thebeginning of development, either practical experience or theoretical research has been in theprimary stage. The most outstanding issues turn out that it hasn’t been formed a unitarysystem, the evaluation index is unilateral and the evaluation criteria lacks objectivity, whichare all indicating that the method needs improving further. Aiming at the research contents of state-owned business leading cadres’ economicresponsibility audit work, this thesis bases on the evaluation index system of economicresponsibility audit and uses a method combines with the analytic hierarchy process and thefuzzy comprehensive evaluation methods, designing an integrated evaluation index systemwhich contains22quantitative indexes and4qualitative indexes. It is expected to make theevaluation processes and results more scientific and complete. Afterwards this thesis choosesan example of a large state-owned enterprise as a case study, so as to verify the practicabilityand scientific of this system. At the end of this thesis, I probed into the auditing accountabilitysystem through appraising the performance of duties of the state-owned enterprises’ leadingcadres’ economic responsibility.By means of this research, I hope that it can help the audit institutions to evaluateobjectively, to promote the research development of economic responsibility audit in ourcountry and to perform their functions better in evaluation and supervision.