The Research On Economic Responsibility Audit For The Leaders Of Enterprises Based On Binary Relative Evaluation Model

For the reality that State-owned enterprises are the lifeblood of the economy in ourcountry, and the leaders handle a large number of state-owned assets, whether auditing theireconomic responsibility fulfillment scientifically will affect the economy development ofenterprises and even the nation, so it is of great research significance. However throughanalyzing of research status of the economic responsibility audit in our country, we can findthat systematic study of the theoretical system of economic responsibility audit is still scarceand widely accepted economic responsibility audit evaluation index system which is widelyaccepted has not been formed, and the evaluation ways conforming to the goal of economicresponsibility audit lag relatively. Therefore, the paper will focus on the evaluation of leaders’economic responsibility in State-owned enterprises. Against the problems existing in theliterature, the author commences the study to provide theoretical and technical support in theevaluation of leaders’ economic responsibility in State-owned enterprises scientifically andeffectively.The paper clings the feather of “audit things to evaluate leaders” of economicresponsibility audit, and it centers on the study of how to audit things to achieve the goal of"evaluating leaders" scientifically. The paper firstly traces the related carding theories ofeconomic responsibility audit. Against the defect of conventional evaluation methods whichonly evaluate the comprehensive and current performance of enterprise statically and cannotdepict subjective effective efforts erasing the influence of basic conditions, the author willapply the binary relative model in economic responsibility audit. The performance changes(the performance of two periods) of leaders in the enterprise are defined as "things" tomeasure the changes by Binary Relative Model, in order to achieve the purpose of evaluatingleaders’ economic responsibility fulfillment. After determining the basic thought of theeconomic responsibility audit evaluation system, this paper chooses five indicators indifferent aspects: profitability, control management, debt paying ability, social contributionability and sustainable development ability to realize the goal. At last, the paper uses analytichierarchy process (AHP) to calculate “the reference index” and “the current index”, whichreflects the performance of enterprise in the past and now, then regards "reference index" as"input" and " current index" as "output", which will be put into the enterprise leaders’economic responsibility audit evaluation model. So the binary relative evaluation result willreflect the comprehensive progress efficiency of enterprise leaders. Finally, the author uses the binary relative evaluation model to make an empiricalanalysis of the leader’ economic responsibility fulfillment situation. And it takes14companies of a large state-owned enterprise group subordinated Da Qing petroleumadministration bureau as samples. The results show that Binary Relative Evaluation model isa feasible and effective method in economic responsibility audit.