Research On The Evaluation Index System Of Economic Responsibility Audit For State-owned Enterprise Leaders Based On FAHP Model

The 20th National Congress of the Communist Party of China(CPC)once again made strategic arrangements for deepening the reform of state-owned assets and state-owned enterprises,taking accelerating the optimization of the layout and structural adjustment of the state-owned economy as an important guarantee for promoting the strengthening,optimization,and expansion of state-owned capital and state-owned enterprises,building a high-level socialist market economy system,and promoting high-quality development of China’s social economy.As the main force in China’s socialist construction with Chinese characteristics,state-owned enterprises are the mainstay of the stable development of the national economy and deepening reform.Strengthening supervision and control over state-owned enterprises can ensure the efficient development of state-owned enterprises while ensuring the smooth operation of China’s national economy.Since the reform and opening up,as a unique audit system in China,economic responsibility auditing has been continuously improved with the development of our socialist system.Economic responsibility auditing restricts and supervises the operation and use of the power of leaders in state-owned enterprises.However,at present,there are still problems in the economic responsibility audit indicator system of state-owned enterprise leaders in China,such as difficult to determine the weight of evaluation indicators,generalization of evaluation indicators,and imperfect evaluation indicator system.Based on the new development forms of the 20th National Congress of the Communist Party of China,the public characteristics of state-owned enterprises in China,and the unique industry characteristics of planting enterprises,this article reviews foreign literature on performance audit similar to economic responsibility audit,as well as literature on economic responsibility audit of state-owned enterprises.Based on resource principal-agent theory,power balance theory,and immune system theory,it uses literature analysis,case study methods Fuzzy Analytic Hierarchy Process(FAHP)and WSR methodology are used to construct an evaluation index system for state-owned enterprise economic responsibility audit in the planting industry.Taking Company A as the case study object,the economic responsibility audit indicators selected using WSR methodology will be used to calculate the indicator weight using fuzzy chromatography and expert scoring methods,and the fuzzy comprehensive evaluation method will be used to score and evaluate Company A.According to the score of Company A’s economic responsibility audit,security measures were proposed from three aspects:deepening the application of audit results,optimizing the allocation of audit resources,and adjusting audit evaluation methods,providing certain support for state-owned enterprises in the planting industry.Through the case study of Company A,the evaluation index system for state-owned enterprise economic responsibility audit in the planting industry has been further improved,providing theoretical support for future audit practice.