Research On Evaluation Index System Of Economic Responsibility Of Leaders In HC Company

Economic responsibility audit is a special audit mode in China.In China,the implementation of economic responsibility audit can strengthen the supervision and management of Party and government leaders and state-owned enterprise leaders,and can effectively prevent and deal with corruption.China has formulated a large number of laws and regulations related to economic responsibility audit to promote the standardization of economic responsibility audit of leaders of state-owned enterprises.However,due to its late start,there are still many problems.The construction of the evaluation index system is the key and difficult point of the current economic responsibility audit.Therefore,establishing and improving the evaluation index system has important practical significance for promoting the development of audit theory and economic responsibility audit in China.This thesis integrates the research results of relevant experts at home and abroad,based on the principal-agent theory,people-oriented management theory and power balance theory,and uses literature research,case analysis,qualitative and quantitative analysis to analyze the basic situation of economic responsibility audit of Comrade g,the leader of HC Company,and points out the problems in this economic responsibility audit evaluation,such as the evaluation index content is not comprehensive,the focus is not prominent,and the evaluation index lacks certain basis,The evaluation method is not perfect.In this regard,when selecting indicators,according to the new development trend of the country,following some basic principles,and taking the latest laws and regulations as the main line,using the analytic hierarchy process and expert evaluation method,the evaluation indicators were improved,and a set of evaluation indicator system applicable to the economic responsibility audit of Comrade g,the leader of HC Company was built.The evaluation indicator system covers 6 first-class indicators and 22 second-class indicators,including the operating efficiency,Performance of social responsibilities,implementation of financial and economic laws and disciplines,honest employment,decision-making on major economic matters and construction of internal control system.Secondly,it is applied to the economic responsibility audit evaluation of Comrade g,the leader of HC Company,and a comprehensive evaluation is obtained.Finally,some safeguard measures about the application of the evaluation index system are proposed,including actively responding to the latest national policies,improving the evaluation standards of the index system,and establishing a sharing platform.The traditional evaluation indicators of the economic responsibility audit of leaders of state-owned enterprises are often relatively single and not comprehensive,and most of them pay more attention to financial benefits.In the evaluation,this thesis proposes to evaluate the leader of HC Company,comrade g,from six dimensions,actively respond to the new national policies,integrate the concept of "green environmental protection" into the indicators,and design a set of evaluation indicator systems suitable for the implementation of the leader of HC Company,comrade G.Because there is not much research on the evaluation index system of economic responsibility audit for the coal industry,this thesis selects HC Company,which is better developed in the state-owned coal industry,to study the evaluation index system of economic responsibility audit for its leader,comrade g,which can provide certain reference value for relevant research in the coal industry.