On The Evaluation Index System Of State-owned Leaders Economic Responsibility Audit

The economic responsibility audit is the unique audit model of china,once the national audit office of the people's republic of china was established,it's main function is to conduct term-end accountability audit of leader.In the annual audit conference,the auditors-general will always emphasize the importance of economic responsibility audit work.After thirty years development,the economic responsibility audit plays an irreplaceable role in some aspects like revealing corruption,regulating power operation and improving financial management,and etc.But with continuous progress of social economy,problems of economic responsibility audit become more obvious,especially for leaders of state-owned enterprises economic responsibility audit index system which is imperfect,makes it difficult for the quantitative and qualitative evaluation of performance of leaders' economic responsibility.So establish a perfect audit evaluation index system,has very important significance for the development of audit theory and audit practice.Based on the introduction of the writing background and the domestic and foreign research status,the thesis integrately use literature research method,analytic hierarchy process and case analysis method,to construct the general evaluation index system for state-owned enterprise leaders economic responsibility audit.It is divided into three parts: the first part,analyzes the development history of economic responsibility audit for state-owned enterprise leader and the mains problems of audit evaluation,specifically describes the deficiency of the existing audit evaluation index system.In the second part,in accordance with the audit evaluation content and index design principles,the author shapes and refines the audit evaluation index,she constructs 5 level 27 indexes for audit evaluation and selects analytic hierarchy process from the current audit evaluation methods as the index's evaluation method.The third part,combined with the specific audit case,the author uses analytic hierarchy process for simulation application to attest the scientificity and practicality of the newly structured system.Finally,the author briefly analyzes the matters needingattention when applying the newly structured system and puts forward some constructive suggestions on the economic responsibility audit of state-owned enterprises leaders.