Research On Optimization And Application Of The Evaluation System For Leaving Office Economic Responsibility Audit Of M Branch Of D State-owned Enterprise

As the main body of the national economy,the power operation and supervision in the state-owned economy represented by state-owned enterprises have received extensive attention.With the continuous growth of our country’s state-owned enterprises,the economic,political and market environments they are facing are increasingly complex.The corresponding economic responsibility audit system and management implementation methods are constantly being adjusted and updated according to the changes,and the economic responsibility audit procedures and systems are also constantly standardized.In the process of conducting economic responsibility audits for leaving office leaders of state-owned enterprise,there are still problems such as incomplete evaluation indicators and inconsistent evaluation standards.In order to evaluate the economic responsibility of state-owned enterprise leaders objectively and impartially,it is of great practical significance to study this topic.This thesis explains the meaning and content of leaving office responsibility audits.It discusses the principles of constructing the evaluation index system for outgoing economic responsibility audits and the process and construction methods.This paper presents an overview of the outgoing economic responsibility audit carried out by the general manager of branch M of state-owned enterprise D.It reveals that the outgoing economic responsibility audit of branch M of state-owned enterprise D suffers from an incomplete system of evaluation indicators,insufficient refinement of indicators,difficulty in quantifying certain indicators,and lack of weighting for certain indicators.Aiming at the existing problems,we use principal-agent theory,power control theory,sustainable development theory and stakeholder theory to analyze its causes.The restriction and supervision are not strict,and the evaluation index system that conforms to the characteristics of the industry is not designed according to the law of sustainable development.This paper uses AHP and efficacy coefficient method to reconstruct the evaluation index system of the economic responsibility audit of the main person in charge of D state-owned enterprise,and applies it to the outgoing economic responsibility audit of the general manager of D state-owned enterprise M branch,and draws new conclusions.This paper discusses the limitations of the evaluation index system of outgoing economic responsibility audit after reconstruction,and proposes that the evaluation index system of outgoing economic responsibility audit needs to be adjusted flexibly according to changes in the situation,use information technology to assist audit work,optimize the construction of auditors,and straighten out Entrust-agent relationship and clarify the boundaries of economic responsibility,improve the power restriction and supervision mechanism of the head office and branch companies,abide by the law of sustainable development to improve corporate social responsibility awareness and other safeguards.In conclusion,the leaving office economic responsibility audit is an all-round audit and evaluation of the main person in charge of state-owned enterprises during his or her tenure,and the evaluation index system needs to be amended in accordance with the changing environment so that the leaving office economic responsibility audit becomes a powerful way for the human resources department to select,recommend and evaluate talents.