| As a significant supervision method of strengthening the orderly operation and development of state-owned enterprises,the economic responsibility audit evaluation of leaders of SOEs plays an important role in assurance of leading by law,precaution and reveal of corruption.Being a key part of economic responsibility audit work,the economic responsibility audit evaluation is important and difficult.As a subsidiary of Sinopec,for years,YT Company has accumulated lots of experiences after years of practices and explorations in economic term responsibility audit evaluation.Some achievements have been obtained,but there are still many urgent problems to be solved.Examples are like the ignorance of company’s long term development ability evaluation due to the limitation of evaluation contents,too much attention on financial index evaluation but management decision-making evaluation,no suitable evaluation indexes according to industry characteristics,not including every aspect of leading economic responsibility,etc.Due to the lack of a scientific and reasonable evaluation system,it is difficult for the enterprise internal audit department to make a comprehensive and integrated economic responsibility audit evaluation.On the basis of presence and shortages analysis of TY Company economic responsibility audit evaluation,using balanced scorecard,this paper builds a new economic responsibility audit evaluation system after detailed discussion of economic responsibility audit evaluation content,evaluation index,index weight and evaluation standard and methods.The feasibility and operability of the new evaluation system is demonstrated by actual examples.At the same time,the safeguard measures are put forward to ensure the efficient operation of the new evaluation system.The research of YT Company’s leading term economic responsibility audit evaluation in this paper is of great referential significance. |
