Research On The Construction Of Economic Responsibility Audit System Of Project Manager In ZJS Group Company

In recent years,theoretical research on economic responsibility audit has been enriched,and increasing attention has been paid to the evaluation of the economic responsibility of the leading cadres of state-owned enterprises.The internal economic responsibility audit is not only conducive to strengthening supervision and assessment of the leading cadres,but also to strengthening management and enhancing governance effect.However,the economic responsibility audit of state-owned construction enterprises mainly focuses on the economic responsibility audit of the leaders of branches,and few on the economic responsibility audit of project managers who are responsible for production and operation of projects.As the primary responsible person of project,the project manager is responsible for the owner and the society,and meanwhile,needs to meet the objective management requirements issued by company.However,construction enterprises have been used to concentrate on the economic effect of the project for a long time,while less evaluation of comprehensive performance level and less comprehensive consideration of the performance and personal ability of project managers,which leads to the lack of sufficient basis for promotion,appointment,rewards and punishments of project managers.The lack of supervision and evaluation of the project manager will bring certain risks to the selection and employment of the enterprise.At the same time,the light supervision on project managers may also lead to improper performance of duties and risk of integrity,or even leads to a negative impact on the image and sustainable development of the construction enterprise.The economic responsibility audit and comprehensive evaluation of the performance of the project manager can play a guiding role which promotes the performance ability of the project manager,standardizes the project management and personnel selection procedures,and reduces the organizational risk.As a large state-owned construction enterprise,ZJS group has an annual output value of 12 billion yuan and 92 projects under construction.In recent years,with the frequently transferring and leaving of project managers,the management have realized the necessity of evaluating the performance of the project manager.The audit quantity of new projects of ZJS group is increasing year by year,which still based on internal control audit of the project.The lack of systematic construction of economic responsibility audit of the project manager,with the single evaluation and result application of the project manager,is not conducive to the realization of audit objectives,and also not conducive to the prevention of organizational risk.Based on the current audit situation of ZJS group,which is a state-owned construction enterprise,this thesis analyzes the necessity for ZJS group to carry out the economic responsibility audit of project manager under the increasing demands of external environment and internal evaluation through literature research and field research.Then through the analysis of the mature advantages of the audit system in ZJS group,as well as the problems existing in the economic responsibility audit of project manager through audit in the audit project establishment stage,audit implementation stage,audit results application stage and other comprehensive levels,an audit system plan has been constructed.The audit system is mainly constructed of three parts: audit project establishment,audit implementation,and results utilization,supplemented by safeguards.And through interviews with relevant users,the system effect is expected.Specifically,the audit project guarantees that the basis for conducting the audit is sufficient;the audit implementation strengthens organizational planning and pre-trial investigation,while improves the audit content and builds an evaluation model;results utilization uses multiple measures to use the audit results and strengthen the implementation of subsequent rectification.In terms of audit guarantee measures,the audit impact,audit team,audit standardization and informatization are strengthened to promote the ZJS Group to improve the corporate economic responsibility audit system,standardize the selection and hiring procedures,Strengthen the supervision of grass-roots organizations,and ensure the preservation and appreciation of state assets.