Research On Auditing Evaluation Of Economic Responsibility Of Enterprise Leaders

Economic responsibility audit is a unique auditing system which has developed for30years from1986when the managers economic responsibility audit was performing. The economic responsibility audit for the state-owned enterprises can strengthen the management of the state-owned enterprises, support them to develop sustainability. The loss of assets, corruption, wasteful within the state-owned enterprise are extremely serious. The economic responsibility audit system works as the new supervisor mechanism can inhibition of the corruption, promote the development of state-owned economic healthy and orderly. Our country has enacted new laws to enhance the power of the economic responsibility audit, however, we still lack of effectively assess system in the practical operation. Hence, the point of my article is mainly focus on completing the assess objectives of the economic responsibility audit.My article will explain deeply on the theory of economic responsibility of audit, at the mean time, my article will base on the company " New material BoXin". My article will discuss the background of the company, the development history and the current risk. My research process will use the four basic theories of the balance scorecard to choose and design the assess objectives. I will translate the concept into qualitative objectives, but the non-financial objectives will focus on the long term development of the enterprise. My article pays attention on the managers’responsibility based on the financial information, meanwhile, I will pay attention on the result too managers how to handle the relationship with customers, the consistence development ability and the denotation of the social responsibility. In combination with the real problems of "BOXIN", I will put forward of several suggestions which can guarantee the effects of auditing. I will also conclude the disadvantages of my article and the widely usage of the balance scorecard in the future of the apply of the economic responsibility audit.