Leaders Of State-owned Enterprises Economic Responsibility Audit Evaluation Studies

With the social and economic development, the gradual separation of ownership and management, ownership of one of the inevitable need to monitor operator "fiduciary responsibility" fulfillment, thus, economic responsibility audit came into being. Because of the unique nature of our institutions, the leaders of state-owned enterprises economic responsibility audit could not find a similar international precedents, while China’s economic responsibility audit of state-owned enterprises leaders in just 30 years, with "Chinese characteristics" of the mark from germination to the present at the same time, but also very tender. Leading state-owned enterprises of economic responsibility audit of the performance of the specific role of promoting China’s rapid economic and social transformation, supervise and restrict the use of their powers of leadership, rich leaders accountable institutions, urging leaders practicing the scientific concept of development, corruption acts play the role of prevention in advance. Since the leaders of state-owned enterprises economic responsibility audit in the early stages of development, such as the presence of the evaluation method and index system and evaluation of the relative scarcity leads to decline in the quality audit, the audit results using drag and other issues specific audit practice in the process.In this paper, the status of state-owned enterprise leaders of economic responsibility audit investigation and analysis, and by reading literature on the performance audits and economic responsibility audit, in conjunction with the national audit accountability theory theory suggests that leaders of state-owned enterprises economic responsibility audit evaluation currently more obvious symptoms, such as with a subjective and arbitrary evaluation abound, lack of evaluation methods and index system have targeted the like.For these obvious problems, this paper presents the principles of the relevant index system was constructed for the insurance company and the insurance industry has targeted economic responsibility audit evaluation index system and comprehensive evaluation model, AHP and fuzzy evaluation of both principle with the Delphi method and qualitative indicators and quantitative indicators and scoring models to quantify, can be drawn intuitive evaluation results of the fulfillment of economic responsibility leaders have a clear concept of reflection to enable it to quantify. Finally, through the X Insurance Co., leaders of economic responsibility audit practice, on paper constructs evaluation index system and evaluation model evidence, and ultimately come to the following conclusions.One should try to set up audit overall comprehensive evaluation; Second, as objectively as possible should be made subject to audit evaluations, conclusions should be quantitative, reduce subjective judgmental; Third, economic responsibility audit evaluation model should be able to fully reflect specific industry term economic responsibility audit objectives and features; Fourth, economic responsibility audit evaluation model to have the operational and practical.Economic Responsibility Evaluation Index System and model constructed in this paper, although primarily aimed at the insurance industry, specifically chosen mainly in the insurance industry, the relative importance of some indicators, but in specific audit application when, for different industries and specific situation in this paper, the index system modifications and alternatives to arrive at a targeted evaluation. It can be seen, this design practicality and strong operational evaluation model to meet specific application in different situations.