Research On The Evaluation Index System Of Economic Responsibility Audit Of State Owned Enterprises

Economic responsibility audit is a kind of special audit mode in our country.In particular,the economic responsibility audit of state-owned enterprise executives can strengthen the supervision of state-owned enterprises,promote the orderly development of economic activities,and improve the ability of sustainabledevelopment of enterprises.To carry out economic responsibility audit of the key lies in making the audit objective and fair evaluation,on the accurate,it is necessary to set up a scientific and effective evaluation index system of the state-ownedenterprise executives economic responsibility evaluation.Through the literature reading,the author thinks that the evaluation of the economic responsibility audit of state-owned enterprise executives should be carried out from three aspects: the performance of enterprise production and management,the guarantee of sustainable development and the fulfillment of corporate social responsibility.The evaluation index system,the author found that the analysis of the existing index system of economic responsibility audit evaluation index,evaluation method,evaluation standard,content evaluation covers less standard evaluation methods,is not uniform.According to the basic model that the issues within the enterprise performance evaluation balanced scorecard model,according to the needs of economic responsibility audit evaluation content to improve,in the model of finance,customer,internal processes,learning and growth in four dimensions increased the social responsibility of this dimension,then to construct a new evaluation index system.Based on the model framework,selection of construction reflect the actual situation of the enterprise index,index library from different dimensions,and uses the AHP to the same dimension,unified content level of the index weighting,the evaluation index system of the final index of the selection of the most representative of each level.At the same time,the author defines the evaluation criteria and grading standards with the industry average.In constructing the evaluation index system based on the SBU company,Dongmou economic responsibility audit as a case to apply the new evaluation index system,and then draw the new evaluation index system can evaluate the executives of state-owned enterprises term economic responsibility of the effective implementation of this objective situation.Through this research,the purpose is to construct a new evaluation index system analysis of existing problems,the existing evaluation indicators system of state-owned enterprises,will provide the model and the actual audit work,improve the efficiency of audit,improve the evaluation of objectivity,impartiality,scientific.