Research On The Optimization Of Economic Responsibility Audit Evaluation Index Of Leading Cadres In State-owned Enterprises

The economic responsibility audit started in the 1980 s and has been continuously improved and developed in the past 40 years.However,as a unique type of audit in China,the lack of practical experience from other countries,coupled with the constantly changing external environment,has led to economic Responsible auditing is still in the development stage of continuous promotion and innovation.As an important market subject in China,state-owned enterprises not only depend on the state-owned assets,but also play an important role in regulating the market to assume social responsibilities.State-owned enterprise leaders,as managers of state-owned enterprises,have a very important role in the development of enterprises.Due to the special political system in China,most of the leading cadres of state-owned enterprises are party and government leading cadres.Under the overall situation of strengthening party style and clean government construction in the new era,the implementation of economic responsibility audits of leading cadres of state-owned enterprises is an inevitable requirement for the party and the state.In accordance with the regulations of the new era on audit supervision and the "Regulations on the Economic Responsibility Audit of Major Party and Government Leaders and State-owned Enterprise Leaders",higher requirements have been placed on economic responsibility audits.As the key content of audit evaluation,economic responsibility audit evaluation indicators can promote the development of economic responsibility audit.A range of effective evaluation indicators can standardize the audit work,and can play an objective and fair role in evaluating the economic responsibility of leaders,preventing audit risks,The realization of auditing objectives and the deepening of economic responsibility auditing are of great significance both in theory and in reality.This paper draws on the research results of scholars at home and abroad,through continuous research and summary of the existing problems in the evaluation indicators of economic responsibility audit,effective optimization has been carried out for these problems.This paper mainly expounds and explains the relevant theoretical basis of economic responsibility audit.Analyze the status of economic responsibility audit evaluation indicators of state-owned enterprise leaders,point out some of their problems and put forward suggestions for improvement,select indicators that can reflect the performance of economic responsibility according to the corresponding principles,and then combine the indicators with AHP to construct an overall evaluation Model,and then apply the model to J company's economic responsibility audit to verify its feasibility.Finally,in order to ensure the normal implementation of the system,several measures are put forward,and the future development of the audit and evaluation of the economic responsibility of the leading cadres of state-owned enterprises is prospected.