Study On The Evaluation Index System Of The Economic Responsibility Audit Of The Leading Caders Of The Railway Transportation Enterprises

China's economic development has entered a new norm,facing a series of profound changes,in 2017 China economic steady progress,the rapid growth stage to the development stage of high quality.The railway transport enterprise is an important part of transportation in our country,with the deepening development of the market economy and the continuous development of railway reform,establish a scientific,normative and operational leadership of the railway transport enterprise economic responsibility audit evaluation system is of great significance for the accurate evaluation of leading cadres,to strengthen the internal economic responsibility to perform their duties the railway transport enterprise management,improve the economic efficiency of enterprises,enterprises become the audit evaluation of railway transportation problem with important work.According to the current situation of the evaluation index system of economic responsibility audit of leading cadres of the railway transport enterprise,based on theoretical study and research as a means to determine the object,by the railway transport enterprise leading cadres of economic responsibility audit evaluation content,index framework and comprehensive evaluation model,establish a set of suitable for the leading cadres of railway transportation enterprises economic responsibility audit evaluation index system,and try to apply.First of all,this paper puts forward the research background and significance,the domestic and foreign related literatures were collected and combed and summarized the research methods and ideas on the main issues,and pointed out the innovation and the insufficiency;secondly,expounds the related concepts of economic responsibility audit,introduces the principal-agent theory,the theory of audit the two major theoretical basis,and analyzes the related policy and history;furthermore,according to the results of the investigation analysis of the current situation of the railway transport enterprise leading cadres economic responsibility audit evaluation index system and the existing problems;then,based on the audit object on the four dimensions of the law responsibility,responsibility,management,social responsibility responsible for thepreliminary selection of evaluation index based on the questionnaire design and the selection of indicators,and ultimately determine the index framework,and to determine the comprehensive evaluation In the end,it is the specific application of the evaluation index system,which verifies the operability of the evaluation index system.