A Study On The Evaluation Index System Of Economic Responsibility Auditing Of State-owned Enterprises

Economic responsibility audit is an important form of our government audit,since the derivative of the past ten years,the continuous development and improvement,but nevertheless,it is still in a continuous promotion and innovation of the development stage.In the ten years of the development of economic responsibility audit,we have not been able to establish a complete and effective and reasonable evaluation index,which has hindered the development of economic responsibility audit to a great extent.In the audit evaluation,Content is the construction of evaluation index.To this end,a set of effective audit evaluation index system will play an important role in promoting the audit theory and the development of China's economic responsibility audit,which is of great practical significance.State-owned enterprises as an important force to promote China's national economic growth,occupy many of China's major industries and key areas of the important position is an important pillar of China's market economy.In the Third Plenary Session of the Eighteenth Central Committee of the Party,it put forward the important decision of the state-owned enterprises to deepen the reform,urging the state-owned enterprises to gradually establish the modern enterprise system,improve the management system of the state-owned assets,improve the coordinated operation and effectively check and balance the enterprise organization and management structure,In accordance with the differences in business functions,and gradually carry out deepening reform.It is also in the context of such a state-owned enterprise deepening reform,improve and improve the leadership of the state-owned enterprises economic responsibility audit evaluation system is particularly important,but also in the current context is very urgent needs.Because of the construction of an economic responsibility audit evaluation system to promote the deepening reform of state-owned enterprises is of great significance,to this end,this paper will be the principal-agent theory and power balance theory as the main theoretical basis for economic responsibility audit as the starting point,And on the basis of the existing audit evaluation system,according to the shortcomings,re-use of analytic hierarchy process to qualitative and quantitative combination of the way to evaluate the construction of indicators.This paper summarizes the relevant concepts and theories of economic responsibility audit,and analyzes and explains the meaning and understanding of economic responsibility audit by comparing economic responsibility audit with performance audit,economic responsibility and financial revenue and expenditure audit.At the same time,according to the theoretical basis of economic responsibility audit-principal agent theory and power balance theory analysis,elaborated its economic responsibility audit in the specific application.Then,the development process of China's economic responsibility audit is introduced,and the origin,development and current situation of economic responsibility audit in our country are expounded,and the importance of economic responsibility audit evaluation is described.Then,it points out that the current problems of China's current economic responsibility audit are;the content of the evaluation index is not comprehensive,the evaluation standard of the index system is not uniform,the evaluation method of the index system is not perfect and the evaluation system is not perfect.Relevant laws and regulations are not sound and so on.Finally,based on the previous theory,according to the same content of the evaluation content and the audit content,the contents of the economic responsibility audit of the leaders of the state-owned enterprises are described in detail,and at the same time,according to the principle of comprehensiveness and importance,Economic responsibility audit evaluation system,and then use the analytic hierarchy process to describe the application of the construction index system.