Improvement On The Economic Responsibility Audit Of Company Under The Sustainable Development

Economic responsibility audit is a kind of economic supervision system unique to our country.It is the result of further innovation on the bas is of domestic audit theory.Through the analysis of economic responsibility audit,it can effectively improve and enrich the domestic audit theory.As the state-owned enterprises play an irreplaceable role in the national economy,affecting the various fields of domestic people's livelihood,China's economic growth and social progress play a very crucial role.So the economic responsibility audit in the state-owned enterprises in the research and discussion will be more reference value.With the development of social economy,the concept of sustainable development from the initial to gradually deepen,the audit environment is also changing with times.The economic responsibility of the audit content should also continue to adjust and enrich.Because the domestic business leaders before the economic responsibility audit more inclined to financial performance audit,too much emphasis on the financial ratio and its related indicators,so the economic responsibility of state-owned enterprises leaders generally lack of comprehensive and scientific.Due to the different environment of the times,the existing economic responsibility audit evaluation index can not fully reflect the duties of the business leaders during their tenure.In the audit work of the new period,the economic responsibility audit evaluation should take into account the economic responsibility of the responsible person of the state-owned enterprises,and pay attention to the evaluation of the responsibility for sustainable development.I mainly from the four aspects of the content to start:First of all,the theoretical basis is the key to the paper.This paper analyzes the basic theory associated with the research content,elaborates and analyzes the theory of sustainable development of enterprises and the fiduciary responsibility theory,system theory and contingency theory related to economic responsibility audit.Finally,Based on the economic responsibility of the audit theory.The objective of economic responsibility audit is based on the theory of fiduciary responsibility,and these four related theories also provide theoretical basis for the construction of economic responsibility audit evaluation system.Then,the third chapter of the article part of the case,that is,A business leaders of the economic responsibility of the audit work carried out the analysis and analysis.This paper analyzes the background and the basic situation of the enterprise,and discusses the problems in the specific practice and the audit process,and summarizes the outstanding problems in the implementation of the existing economic responsibility audit.Secondly,the fourth chapter mainly from the perspective of sustainable development,according to the basic situation of A business and economic responsibility audit index selection principles,respectively,from the legal responsibility,operational responsibility,sustainable development responsibility of the three responsibility level selection indicators,optimize the economic responsibility audit Index evaluation system.Through the analysis of economic responsibility evaluation methods,the final use of AHP and standard scoring method to combine the final score of the term leader,Finally,through the analytic hierarchy process,combined with the views of experts to calculate the weight of the indicators,combined with the audit team A business validation of financial statements and internal data,each selected indicators to score,and ultimately get the term leader of the final Performance score,with a view to a more comprehensive and reasonable leadership of the state-owned enterprises to perform a comprehensive evaluation of performance,while the economic responsibility for the audit work to provide some reference reference value.