Research On Evaluation Index Of Economic Responsibility Audit Of State Owned Enterprise Leaders

Economic responsibility audit is an audit system with Chinese characteristics.In the past two decades,the economic responsibility audit has been rapid promotion and development.It is playing a great role in the campaign against corruption and for clean government.Among them,the evaluation part has always been the focus of economic responsibility audit work,because the evaluation results directly affect the audit results,and also determines the audit work fairness,accuracy and effectiveness.But so far,We still does not explicitly establish a complete and effective audit evaluation index system.Therefore,the establishment of an effective and reasonable evaluation index system for economic responsibility audit research work is of great significance.State-owned enterprises are the largest economies in China's national economy,occupying a dominant position in key industries and fields,and are the backbone of the national economy.The separation of ownership and management rights of state-owned enterprises leads to the emergence of audits.The asymmetry of the information between the owner and the operator leads to a dilemma of how to evaluate the economic responsibility of the operator.In view of the importance of economic responsibility audit evaluation of state-owned enterprises,based on the existing theories,this paper defines the content of economic responsibility audit from the definition of economic responsibility auditing,which is based on the economic responsibility of state-owned enterprise leaders.Through the consolidation of the status of economic responsibility audit and the existing problems,to re-build the evaluation index system,combined with the case to do a validation analysis.This paper is divided into six parts,the first part is the introduction,including research background and significance,literature review,research content and methods,innovation and shortcomings.The background and significance of the research are analyzed the necessity of the research on the evaluation index system of economic responsibility audit.The present situation of the existing theoretical research at home and abroad is analyzed in the literature.The research contents and methods are the main contents and methods of this paper.A brief description of the innovation and the problems of this studyare expounded.The second part is the conceptual definition and theoretical basis.Firstly,the concepts of state-owned enterprises and state-owned enterprises leaders,economic responsibility and economic responsibility of state-owned enterprises leaders and economic responsibility auditing are expounded.Then the principal-agent theory,rights balance theory and stakeholder theory are described.The third part is the status quo and problems of economic responsibility audit evaluation of state-owned enterprise leaders.Through the analysis of the current research and work of the economic responsibility of the leaders of the state-owned enterprises,it is found that the existence of the index system is not comprehensive,the index system standard is not uniform,the evaluation system of the index system is imperfect and so on,and the causes of these problems analysis.The fourth part is the core of this article,the state-owned enterprise leaders economic responsibility audit evaluation index system was reconstructed.First of all,the construction principles,ideas and indicators of the selection of a detailed analysis,in the construction of evaluation index system,from the management responsibility,business responsibility,social responsibility and legal responsibility of the four dimensions to start,and each dimension made a meticulous Division.And a simple description of the fuzzy evaluation method is expounded.The fifth part combined with the actual case of this paper put forward the economic responsibility audit evaluation index system to do a validation analysis.The sixth part is the conclusion and the prospect,summarizes the contents of this paper,and points out the shortcomings of this paper,and puts forward the opinions on the research of economic responsibility audit.