Study On The Evaluation System Of Economic Responsibility Audit Of Leaders Of State-Owned Enterprises

National audit is an important part of national governance and an important guarantee for the modernization of the national governance system and governance capacity.The economic responsibility audit of the leadership of state-owned enterprises has an irreplaceable position in China's audit supervision system.It can strengthen the supervision and management of leading cadres of state-owned enterprises,evaluate the performance of their economic responsibilities,and ensure the preservation and appreciation of state-owned assets.This paper aims to build an economic responsibility audit evaluation system for leaders of state-owned enterprises and tries to integrate the economic responsibility audit practice with the new ideas,new theories,and methods for economic responsibility evaluation.It also aims to explore new ideas and new ideas for the economic responsibility audit of the leaders of state-owned enterprises.The system and new indicators provide technical support and theoretical support for China's economic responsibility audit work,especially for the audit of economic responsibility of state-owned enterprise leaders.The main body of this paper is divided into five parts: first is the introduction,which gives a general introduction to the research background and research significance,literature review,structural framework,innovation,and research content.Then it is the theoretical basis of the article.It introduces the basic concepts and theories of economic responsibility audit,including fiduciary responsibility theory,principal-agent theory,and national governance theory,and incorporated the spirit of the 19 th Congress of the Communist Party of China and Xi Jinping's New Age Socialism with Chinese Characteristics.It is the basis for constructing the economic responsibility audit evaluation system framework and has important guiding significance.The third part is the main part of the paper.It gives a detailed introduction to the construction principle,construction content and the selection of evaluation methods of the economic responsibility evaluation system.The fourth part is a case study.First,the author introduces and analyzes the economic responsibility audit project of B,chairman of the N group company and secretary of the Party committee of N.Then the author uses the evaluation system constructed in the third part to conduct economic responsibility audit evaluation to verify the feasibility of the evaluation system.In the last part,the author draws conclusions and reflects.This paper is based on the principle of practice and problem solving.It has established a set of state-owned enterprise leaders' economic responsibility audit evaluation system through the research on the audit evaluation of state-owned enterprise leaders' economic responsibility.It also uses AHP to evaluate economic responsibility and verify its feasibility through case studies.It is believed that the study on the evaluation of economic responsibility audit will be a useful exploration of constructing an economic responsibility audit evaluation system that meets the requirements of socialist construction with Chinese characteristics in a new era.