The Improvement Of The Evaluation Index System Of Economic Responsibility Audit For State-owned Commercial Bank Governor At The Grass-roots Level

Economic responsibility audit is a kind of self supervision and restraint mechanism,as well as indispensable part of the modern enterprise system in our country.With the development of China's political,economic and cultural,economic responsibility audit work is also in the continuous development and it has become an important event in the development of China's audit.Gradually improve and perfect the system of economic responsibility audit has become a significant task in the future audit work in China.Because at the grass-roots level in the commercial bank to carry out the process of economic responsibility audit,auditing work will promote the cultivation of clean government and better management construction,create more economic benefit and good corporate image.Economic responsibility audit is the special audit mode and development period is short.There are many problems to be solved about the theoretical basis and practical application process.Nowadays,economic responsibility audit is playing an increasingly important role in the society.Especially commercial bank governor at the grass-roots level of economic responsibility auditing important influence on the promotion and appointment.Along with economic development,the original index system of economic responsibility audit assessment is not comprehensive.Thus,according to the current business characteristics and requirements,improving the existing evaluation index system.It has an important practical significance of deepening and enhancing theory research and meeting the social work practice.First of all,this article reviews the basic theory of economic responsibility audit and related concepts,prepared to adequate theoretical basis.Then,this paper analyzes the present situation and problems of commercial bank governor of economic responsibility audit at the grass-roots level.And improve the existing index system.Based on the principle of index selection,selection of the four indicators.Including business management,major decision-making matters,building a clean government and business risk prevention and control management.Finally,part is case analysis.Make economic responsibility audit for the Mr.Liu,who works at A sub-branch,during his tenure.Give full play to the supervision and evaluation of economic responsibility audit,constraints,etc.And proposed the rationalization proposal.