国有企业领导人经济责任审计评价方法研究

Research on Accountability Audit Evaluation Method of State-owned Enterprise

经济责任审计作为一项极具中国特色的审计制度,经过十多年的发展,在促进我国国有企业领导干部廉洁勤政、提高公共资金使用效益与效率方面发挥了重要作用。但也存在国有企业领导人的经济责任界定不全面,责任审计评价方法不规范,评价指标不统一,评价结果不具有可比性因而评价结果实用性较弱等问题。本文针对以上问题,对目前我国经济责任审计评价方法进行了梳理,同时设计了针对国有企业性质的经济责任审计评价指标体系,结合模糊层次分析法,运用模拟数据综合评价了国有企业领导人责任履行情况,以期将新建指标体系与模糊层次分析法相结合,使得国有企业领导人经济责任审计考评结果更具整体性与客观性。

Accountability audit plays an important role in promoting the honest and diligent of state - owned enterprises＇ leaders and improving the performance and efficiency of public capital as well, especially it is regarded as some kind of system that full of characteristic of China. Whereas there are some problems such as ： （ 1） what kind of responsibility should the leaders of state - owned enterprises take.＇？ （ 2 ） How to evaluate the responsibility they take？ （ 3 ）And how to design a series of index to comprehensively evaluate and make them to be compared to different leaders which urgently to be solved. We design a series of audit evaluation index to totally evaluate the responsibility fulfillment of leaders of state - owned enterprises while adopting the FAHP to run the anolog data which indicates the audit evaluation more comprehensive and objective than ever.