The Research On The Evaluation Method Of Economic Responsibility Of State-owned Enterprises Is Based On The Anti-corruption Initiative

The development of economic responsibility audit has been more than 30 years,it is an auditing system with Chinese characteristics.Through the study of the audit supervision of state-owned enterprise leaders,and promotes the construction of the anti-corruption work in China,in addition,it is in the leading personnel appointment and removal of rewards and punishments,played a great role.At present our country has issued some regulations and the detailed rules for the implementation,the definition,content,evaluation of economic responsibility audit made the authoritative regulations,but in practice is still a lack of a comprehensive evaluation index system effectively,from the perspective of anti-corruption,therefore,to perfect the economic responsibility audit evaluation index is the research emphasis in this paper.Based on the research of the integrated it used literature analysis and case analysis.First analysis the research situation at home and abroad,review of the current in the aspect of economic responsibility audit and anti-corruption research achievements and the deficiencies,and combining with the theoretical basis of economic responsibility audit,the principal-agent theory and the theory of checks and balances,from the definition of corruption and anti-corruption,economic responsibility and the concept of economic responsibility audit,this paper introduces the anti-corruption environment functions and features of economic responsibility audit,and on the basis of the above theory to build the leaders of state-owned enterprises based on anti-corruption economic responsibility audit evaluation system.This article from the personal leadership self-discipline situation,the enterprise financial revenues and expenditures,law-abiding and state-owned capital management four aspects such as design,design of violations of the personal income ratio,proportion of embezzlement and other 20 indicators in detail.This paper chooses using the analytic hierarchy process(AHP)andthe fuzzy comprehensive evaluation method to calculate the weight of index and the final score.Finally validated by using actual cases,prove its feasibility to a certain extent.