会计学院知识库

经济责任审计是我国审计体系中一种特有的审计方式，其主要任务就是审查党政及国有企事业单位领导人员任期内经济责任的履行情况。国有企业内部经济责任审计是一种重要补充形式，它能够在一定程度上防止国有资产的流失，利于提高企业的发展水平。但是由于我国国有企业的规模、形式各种各样，导致各企业间经济责任审计的重点不一致，缺乏统一的指导性评价指标体系，所以很难客观、有效地评价领导人员的经济责任。因此，本文以经济责任审计评价指标体系作为研究对象对相关理论的研究和实践应用都具有一定的探索价值。

本文以H国企为研究对象，分析了H国企当期经济责任审计的现状与评价指标体系，发现该体系存在行业特点不突出等缺陷。因此，本文依据《党政主要领导干部以及国有企事业单位主要领导人员经济责任审计规定》（以下简称“新规”），结合H国企的具体情况，从法律责任、经营效益、可持续发展能力、履行社会责任、廉洁从业五个维度对其内部经济责任审计评价指标体系进行重新构建。将重构的体系应用到H国企，通过层次分析法与模糊综合评价法得到了最终的研究结果。

研究结论表明H国企领导人员最终得分为79.6分，评价等级为“一般”，表明H国企领导人员在任职期间基本履行了经济责任，但仍存在不足之处，尚需改进与完善。本文通过具体维度的分析对H国企的问题提出了优化建议，希望帮助其内审部门提高工作效率，使H国企的内部经济责任审计更加科学规范。

Economic responsibility audit only exits in our audit system,it is a different audit way. Its main task is to examine the implementation of the work of the Party,state-owned enterprises,government and other responsible persons during their tenure .Internal economic responsibility audit of state-owned enterprises is an important supplementary,it can avoid the reduction of state-owned assets to a certain extent and improve the business level of enterprises.However,the nature and development status of each enterprise are different ,resulting in different priorities of economic responsibility audit among enterprises ,and there is no unified guidance and evaluation system .so it is difficult to evaluate the economic responsibility objectively and effectively.Therefore,the study of the evaluation index system of economic responsibility audit in this paper has a certain exploration value for the research and practical application of related theories.

This paper takes H state-owned enterprise as the research object, studies the current situation of its internal economic responsibility audit and the existing evaluation index system, and finds that it has some defects such as the evaluation index not highlighting the characteristics of the industry.Therefore, based on the "Provisions on Auditing the Economic Responsibility of the Main Leaders of the Party and Government and the Main Leading Personnel of State-owned Enterprises and Institutions" (hereinafter referred to as the "New Regulations")and combined with the specific conditions of H state-owned enterprises, The evaluation index system of internal economic responsibility audit is reconstructed from five dimensions: legal responsibility, operating efficiency, sustainable development ability, fulfilling social responsibility and clean operation.The reconstructed system is applied to state-owned enterprise H, and finally calculate the research results.

The research conclusion shows that the final score of the leaders is 79.6 points,and the evaluation grade is "average", indicating that the leaders of H state-owned enterprises have basically fulfilled their economic responsibilities during their tenure,but there are still shortcomings,which need to be improved and perfected.By analyzing the specific dimensions,this paper puts forward optimization suggestions on the existing problems,hoping that the internal audit department of H state-owned enterprises can improve the audit efficiency and makes its evaluation system more scientific and standard.