Research On Optimization Of Economic Responsibility Auditing Evaluation Index System Of Presidents Of State-owned Commercial Banks

Economic responsibility audit is an auditing model that is generated for fiduciary responsibility and has distinctive Chinese characteristics.In line with the trend of economic responsibility audit development,the audit of economic responsibility within state-owned enterprises can strengthen the supervision and management of internal personnel,thereby better improving the operating efficiency of state-owned enterprises.The internal audit of economic responsibility of state-owned commercial banks not only has an important impact on the promotion and appointment of branch presidents,but also promotes the operation and construction of branches and institutions,and improves the economic and social benefits of branches.Based on the background of the times and the relevant construction experience of state-owned enterprises,this paper introduces party building responsibility and social responsibility into the economic responsibility audit evaluation index system,and optimizes the economic responsibility audit evaluation index system of the state-owned commercial bank branch.This paper consists of six chapters: The first chapter is the introduction,which introduces the research background and research significance,literature review,research ideas and research methods,research innovation and so on.The second chapter is the theoretical basis,including principal-agent theory,key performance indicator theory,power supervision and control theory,sustainable development theory and system theory.The third chapter analyzes the relevant policies and regulations of economic responsibility audit of state-owned commercial banks,current situation and problems.The fourth chapter and the fifth chapter are the main parts of the article.The fourth chapter analyzes the practice and results of the economic responsibility audit of the president of A branch under the existing economic responsibility audit evaluation index system,and analyzes the problems existing in the existing audit evaluation index system.The fifth chapter puts forward the improvement suggestions for the auditing evaluation index system of the economic responsibility of the branch of A branch,and applies the optimized system to the audit of the economic responsibility of the president of A branch,and summarizes the significance of the optimization of the economic responsibility audit evaluation index system.In the last chapter,the corresponding conclusions,corresponding supporting measures and research prospects are drawn.It is hoped that the optimization of the economic responsibility audit evaluation index system of the president of the state-owned commercial bank will have certain reference significance for the development of the internal economic responsibility audit of the banking industry.