Research On Audit Evaluation Lndex System Of Economic Responsibility Of Outgoing Leaders Of State-owned Enterprises

The difference between state-owned enterprises and private enterprises lies in the special role and strategic significance that they play in the national economy.In China,the main component of the national economy is the state-owned economy,which plays a controlling role in the direction of the national economy and plays a vital role in its infrastructure construction and important strategic objectives.Unlike private enterprises to pursue profits as the main goal,more is to undertake the maintenance of national security,to protect the national economy and people's livelihood responsibility,the development of state-owned enterprises should be paid more attention to.With the continuous deepening of the system reform of state-owned enterprises,the personnel change decision and the management of the optimal allocation of resources will become an important basis for the evaluation of the status quo of the management of state-owned assets,and the problem of information asymmetry in the system reform of state-owned enterprises will be improved through this management mode.With the promotion and reform of the audit department,the outgoing economic responsibility audit with Chinese characteristics plays an important role in the development and construction of our country.It can not only fulfill the supervision mechanism that restricts the right,but also prevent and eradicate corruption from the origin.After the promulgation of the new Supervision Law,in order to deeply implement the important policy of "supervision and support first",the supervision and management of the economic responsibility audit of the outgoing leading cadres of state-owned enterprises has become an essential part of the supervision system.On July 15,2019,general office of the central committee of the communist party of China,issued by The General Office of the State Council about the main leaders of the party and government cadres and state-owned enterprises and institutions mainly leading personnel of economic responsibility audit regulations,the provisions in promoting the economic responsibility audit plays an important role,this is the following since October 2010,the CPC Central Committee in order to adapt to the development of the socialist market economy under the new situation and new requirements,through to the main leaders of the party and government cadres and state-owned enterprise leading personnel of economic responsibility audit regulations revised on the basis of the adjustment,as of January 28,2021,After the General Office of the CPC Central Committee and the General Office of the State Council issued the newly revised Provisions on the Economic Responsibility Auditing of Main Leading Cadres of the Party and Government and Main Leading Personnel of State-owned Enterprises and Institutions,China's economic responsibility auditing system also tends to be more fixed and standardized.Taking the economic responsibility audit of the general manager of Z Gas Company as the starting point,this paper finds that its economic responsibility audit mainly evaluates the financial indicators,but also lacks the corresponding evaluation basis,the focus of the evaluation content is not prominent,and the evaluation indicators lack the industrial characteristics of state-owned enterprises.Through theoretical analysis,using the analytic hierarchy process(ahp)according to the industry to build the evaluation index system of economic responsibility audit of Z gas company,put forward the financial indicators and non-financial indicators in the same position,the individual honesty and self-discipline into non-financial indicators to adhere to the system,establish a set of suitable for Z company business leaders economic responsibility audit evaluation index system,a clear objective evaluation of state-owned enterprise economic responsibility to perform during the period of major leaders in office.The purpose of this paper is to construct this evaluation index for the purpose that the system can play a guiding and monitoring role in the economic operation of state-owned enterprises and become a better indicator in the economic and social development.