Operator Of State-owned Enterprise Economic Responsibility Audit Evaluation Research

Economic responsibility appraisal is refers to the enterprise financial foundationaccording to audit result and performance evaluation conclusion, comprehensiveconsideration of the enterprise development foundation, operating environment, etc factors, tothe responsible person of the enterprise during the term of office of the main businessperformance and shall be liable for the economic responsibility for evaluation of enterprisesin term of office to perform duties situation draw more comprehensive, objective and fairevaluation conclusion.This paper first introduces the state-owned enterprises operators of economicresponsibility audit and audit evaluation of the current situation, the existed problems. Firstlyintroduces the operator economic responsibility audit of the concept and content; Secondlyintroduces the economic responsibility audit of the state-owned enterprisers' from theassessment of concept, principle and content; At last, the paper introduced the existingstate-owned enterprises operators of economic responsibility audit evaluation method andaudit evaluation index existing problems.Secondly introduced the United States, Britain and Australia's performance auditmethod. International, at present the main government audit is carried out performance audit.Audit institutions abroad through decades of performance audit practice, the enterprise auditthe evaluation method has increasingly mature, for China's economic responsibilityaudit provides a good guidance and reference for the.Again in design economic responsibility index system, the introduction of the balancedscorecard theory, USES the existing qualitative analysis and quantitative analysis indexsystem, draw lessons from foreign performance audit evaluation content and standard, and atthe same time increase the sustainable development index, the assessment index systemmodel. Of course, this chapter is according to the balanced scorecard four aspects of settingindex value, in fact, may, according to actual circumstances, to design the different indexes.Here is no unifying the same pattern.Then through the above analysis, we can see that the economic responsibility inaccordance with the traditional evaluation method (usually only on financial indicators to measure), cannot effectively ceding enterprise strategic management between the biggerdifference and enterprise future development trend. The new evaluation system are better ableto do this, and thereby more matter-of-factly evaluation operator's economicresponsibility.Finally puts forward several Suggestions on improving audit evaluation safeguardmeasures: increase RenZhongShen meter strength; Increase audit propaganda; Pays specialattention to the team construction, strengthen the learning and improve the quality of thepersonnel; Increase audit website public strength, propaganda and construction managementstrength.