Exploration of the Evaluation Index System for Economic Responsibility Audit

Taking the Perspective of the Balanced Scorecard and State-owned Enterprise Leaders as an Example

Abstract

According to the policy document "Regulations on Economic Responsibility Audit of Principal Leaders of Party and Government Organs and State-owned Enterprises", establishing an economic responsibility audit evaluation index system for leaders of state-owned enterprises is of great significance. It not only helps guide the decision-making and development of enterprises and strengthen the supervision of state-owned assets, but also contributes to the management of cadres and the construction of a clean and honest government. This paper establishes an economic responsibility audit evaluation index system for leaders of state-owned enterprises based on the Balanced Scorecard. This evaluation system fully combines financial and non-financial indicators, as well as the assessment results and the assessment process. It also comprehensively adopts the Analytic Hierarchy Process (AHP) and CRITIC method for weighting, quantitatively evaluating the fulfillment of economic responsibilities by leaders from both subjective and objective perspectives. This provides certain reference opinions for the supervision and evaluation of leaders of state-owned enterprises by relevant departments. In addition, when constructing the economic responsibility audit evaluation index system for leaders of state-owned enterprises, this paper also flexibly adjusts the evaluation index system by comprehensively drawing on relevant audit policies from abroad, thereby better exerting the role of economic responsibility audit.