1. Quantitative evaluation
Quantitative evaluation is to audit the verification and reliable data obtained with the economic responsibility objectives (plan), economic responsibility audit evaluation indicators, industry standards and other comparative analysis, objectively reflecting the fulfillment of economic responsibility.
2. Qualitative evaluation
Qualitative evaluation is based on the audit results, the audited unit's financial income and expenditure, financial income and expenditure and the authenticity of the relevant economic activities, legality and effectiveness of the evaluation. Among them, the authenticity mainly evaluates the accounting treatment of the audited unit in accordance with the relevant accounting standards, as well as the degree of conformity of the accounting information with the actual financial income and expenditure, financial income and expenditure and business results; the legality mainly evaluates the degree of conformity of the audited unit's financial income and expenditure, financial income and expenditure, and the relevant economic activities with the relevant laws, rules and regulations, rules and regulations, and other normative documents; and the effectiveness mainly evaluates the audited unit's financial income and expenditure, financial income and expenditure, and the relevant economic activities. The effectiveness mainly evaluates the degree of realization of economy, efficiency and effect of the audited unit's financial income and expenditure, financial income and expenditure and related economic activities.
3. Comprehensive Evaluation
Comprehensive evaluation requires the comprehensive use of the above two evaluation methods to evaluate the economic and social development of the region where the audited leading cadres are located, the financial revenue and expenditure, major economic decisions and problems, and the financial revenue and expenditure of the unit where the audited leading cadres are located, the management and use of financial funds, major economic decisions and problems, as well as the management, development and operation of assets of the enterprise where the audited leading cadres are located, The situation of major economic decisions and problems are analyzed comprehensively to objectively reflect the fulfillment of the economic responsibilities of leading cadres.
Contents:
1. To evaluate the authenticity and completeness of financial revenue and expenditure[1]
To ensure that the accounting information is true and reliable, is the main economic responsibility of the legal person is also the basis of the audit and inspection, and one of the contents of the audit evaluation work. Only the financial revenue and expenditure and accounting information on the basis of the authenticity of the audit evaluation is effective, reliable and credible.
2. To evaluate the legitimacy of economic activities, compliance
Through the audit of economic responsibility, to see whether their economic activities are legal compliance. All economic activities must be placed within the scope of the law, regulations, violations of the law, unit leaders have unshirkable responsibility for the competent and legal responsibility, not only to evaluate the money spent, but also to evaluate the economic behavior with or without violations of discipline.
3. To evaluate whether the value of state-owned assets value-added
Whether the value of state-owned assets value-added is to measure the performance of leading cadres an important quantitative indicators, especially in the process of restructuring of state-owned enterprises in the preservation of the value of state-owned assets is the core. Belonging to the arbitrary pat, blind investment, illegal operation of losses caused by the relevant personnel must be held legally responsible; belonging to the financial management problems, to help standardize the main management advice and recommendations.
4. To evaluate the leading cadres of major economic decision-making normative, rational and effective
Leading cadres to make the right decision or not, directly related to the interests of the country and the people, related to the construction of honesty and integrity, some of the blunders behind the scenes, often hiding the abuse of power by leading cadres. Therefore, the evaluation of the specific decision-making behavior of leading cadres, is an indispensable part of the economic responsibility audit.
5. To evaluate the existence of short-term behavior of leading cadres
To see whether its economic decisions to take into account the national, collective, individual interests, whether to take into account the long-term interests and immediate interests, whether to take into account the local interests and the overall interests, to do this is short-term behavior.
The economic responsibility audit evaluation of business leaders should focus on the following points:
(1) the main economic indicators, the completion of the work objectives, the preservation of the value of state-owned assets and value-added situation.
(2) The authenticity and legality of the enterprise's assets, liabilities, and owners' equity.
(3) The establishment and implementation of financial management system.
(4) Decision-making on major technological reforms and construction projects, sources of funds, project bidding and project benefits.
(5) Long-term investment decision-making, management and investment returns.
(6) Major financing, guarantee decision-making and the efficiency of the use of funds.
(7) Decision-making on enterprise restructuring, transfer of state-owned property rights, disposal of major assets and write-off of bad debts during the term of office.
(8) Procurement of bulk and batch materials.
(9) The enterprise's protection and investment in the environment.
(10) The situation of safeguarding the legitimate interests of employees, whether to pay pension insurance, unemployment insurance, medical insurance, etc. for employees in accordance with the law.
(11) Compliance of enterprise leaders with relevant regulations on integrity.
(12) Other issues to be evaluated.
Principles:
(1) The principle of objectivity[2]
The principle of objectivity, that is, the auditor should stand on the position of impartiality, in accordance with the original face of the things to illustrate the problem, so that the basis of the audit evaluation and conclusions are based on all the facts. To adhere to the principle of seeking truth from facts, objectivity and impartiality, we must do what the audit reflects what the extent of the audit to reflect what the extent of the audited unit and auditee must not be provided by the unidentified confirmed material as the basis for evaluation.
Some people believe that the economic responsibility of the audit is a great responsibility, in order to avoid contradictions, simply do not write the audit report on the audit evaluation, do not put forward any concluding comments. Some auditors simply what all evaluation, what is good to hear what to write, what is needed to write what, only to see the paper full of merit, can not see where the responsibility. In the economic responsibility audit, no evaluation or irresponsible messy evaluation, are contrary to the principle of objectivity.
To fulfill the principle of objectivity, the auditor must first verify the matters identified, based on careful analysis, make appropriate adjustments, so that the relevant data can reflect the original face of economic activity. If you want to truly reflect the net profit and net assets of the audited leading cadres during their term of office, you have to make appropriate adjustments to the relevant items and not simply transpose the figures on the accounting statements of enterprises.
To fulfill the principle of objectivity, the applicable laws and regulations must be used as a yardstick to measure the matters being identified. It is important to look at the matter historically, to relate it to the policies, regulations, and social environment at the time of its occurrence, to insist on a comprehensive view, and to analyze the matter from both sides with a two-sided view. You cannot use general standards to measure individual situations that arise on special occasions, and you cannot use current policies and existing standards to judge the rightness or wrongness of past matters.
To fulfill the principle of objectivity, the facts are compared with the criteria to make appropriate conclusions. Concluding observations, must be based on solid facts, to achieve the content of accurate, appropriate wording, concise text, do not talk. For matters with insufficient basis, unknown nature or unclear policies and regulations, only the facts can be presented, and concluding observations can be made. In defining the economic responsibility of the audited leading cadres, it is necessary to distinguish between direct responsibility and competent responsibility, or not responsible. The definition of responsibility is the core content of the audit evaluation, it must be factual, what should be there to write, should not be exaggerated, nor should it be narrowed. For issues that have not been investigated or have not been fully investigated because they are limited by the audit duties and authority and the audit means and conditions, or because the audited unit is unable to carry out the necessary audits, a qualified opinion can be given, and a concluding opinion is generally not given. Where there are concluding observations on the matter, must be informative, factual and accurate basis, there should be a complete audit working papers and work records.
(ii) the importance of the principle
The whole process of economic responsibility audit, to implement the importance of the principle, in order to facilitate the realization of the audit objectives, saving audit resources. And in the audit evaluation more to fulfill the principle of importance, it is impossible and unnecessary to cover everything.
The evaluation of economic responsibility audit is limited to economic responsibility, in addition, the auditing body and the auditor has no responsibility and no power to make evaluation. This shows that the evaluation of economic responsibility audit should seize the focus of economic responsibility.
First of all, the scope of responsibility of the audited leading cadres should be clarified. According to the duties of the unit leader, the leader of the external law on behalf of the unit to exercise power, administrative, economic, civil, management activities, at the same time, as a unit of the highest managers, the unit of all production and management and operational activities are responsible, according to the principle of reciprocity of rights and obligations, the scope of responsibility of the leaders of the leaders of the leaders of the scope of responsibility is the scope of the terms of reference of the leaders.
Secondly, to understand the scope of the audit of economic responsibility of the audited leading cadres. The economic responsibility of the audit is to evaluate the economic responsibility of the audited cadres, whether it is the audit of the audited leading cadres of the unit, or the audit of the audited cadres of the individual audit, and ultimately to determine the audited cadres should be responsible for the responsibility of the supervisor and direct responsibility. Auditors of the audited leading cadres of the unit of financial income and expenditure (assets, liabilities, profit and loss) of the authenticity, legality, efficiency evaluation, and ultimately to the audited leading cadres of the unit of financial income and expenditure of the untrue problems, poor efficiency of the use of funds and violations of state financial regulations should be responsible for the competent responsibility and direct responsibility.
Finally, it is necessary to highlight the evaluation focus. With the fulfillment of economic responsibility has an important impact on the economic matters must be evaluated, and with the fulfillment of economic responsibility does not have a significant impact on the matter, can be less evaluation or no evaluation. Therefore, the focus of evaluation must be chosen with regard to the nature of the matter and the size of the amount. If the economic responsibility of matters affecting the audited leading cadres in the unit of financial revenue and expenditure of the authenticity, legality and effectiveness of the evaluation should be an important part of the evaluation; if the economic responsibility of matters reflecting the huge amount should also be an important part of the evaluation; if the economic responsibility of matters related to violations of national financial law and discipline or integrity issues, should be an important part of the evaluation.
(C) the principle of prudence
Economic responsibility audit evaluation, should hold a sound, prudent attitude, should be done to audit the issues not involved in the evaluation, not enough evidence, not evaluation, does not belong to the scope of the audit, not evaluation, not evaluation of responsibility, evaluation of the basis for the evaluation of the evaluation of the evaluation of the evaluation of the unknown.
The so-called uninvolved issues in the audit, generally refers to the specific matters not involved. The so-called specific matters not covered in the audit process means that the specific matter belongs to the audit matter, but the auditor is not covered in the audit process. For example, in the audit evaluation of the completion of the auditee's main economic indicators, the auditors only took evidence from the auditee's work summary or the auditee's debriefing report, without checking and verifying it from the relevant accounting information. This example shows that the "completion of major economic indicators" is an audit matter, but the data obtained by the auditors from the debriefing report were not verified with the relevant accounting information, which is equivalent to the fact that this audit matter was not involved in the audit process.
Audit evidence to prove the audited matter is not sufficient. For example, an audit report reflects the auditee's unit as of the auditee's departure, in a hotel due to business hospitality and long unsettled meal expenditure of more than 50,000 yuan, while the economic matters in the auditee's unit accounting accounts are not documented (because of a hotel's credit business, did not issue business invoices for settlement). The audit report reflects this audit matter, relying only on the minutes of the audit symposium, which indicates that the audit evidence for this audit matter originated from the public's reflections and is verbal evidence. Since verbal evidence is often mixed with the personal views, opinions, feelings and inclinations of the person providing it, it has less probative power. Therefore, in this case, the auditor should be instructed to the auditee's unit of the financial staff of the long unsettled business hospitality meals settled into the accounting accounts, the auditor and then further evidence, excerpts of the audit of the visa bill.
There is insufficient audit evidence to prove that the supporting materials for the audit matter are not yet established and the audit is not yet fully in place. Therefore, the audit of the audit evidence is insufficient audit matters, in the audit evaluation must be supplemented by evidence, for some reason can not be supplemented by evidence, but also prefer to give up, do not make an evaluation.
The so-called does not belong to the scope of the audit, that is, non-audit matters, is not part of the audit scope, the auditor can not be taken from the accounting information, statistics and other economic information in the matter of evidence.
Following the principle of prudence, the evaluation terminology must be accurate, standardized, not to use incomprehensible and illusionary statements, minimize subjective comments, avoid whitewash language. For the evaluation of financial revenue and expenditure, in terms of authenticity, generally real, basic real, not real; in terms of legality, generally legal, basically legal, not legal; in terms of efficiency, generally good, good and poor efficiency; in terms of internal control system, generally sound and effective, basically sound and effective, not sound and effective. Do not use statements such as "the audit did not find serious economic problems".
Opinion:
After the implementation of the economic responsibility audit, according to the audit results and evaluation principles, around the evaluation of the content, the indicators, the use of a comprehensive evaluation of the leading cadres to fulfill their economic responsibilities to make an objective and fair evaluation of the situation, the audit evaluation opinion. To truthfully reflect the achievements and problems of the audited leading cadres, and to define the responsibilities that should be borne by the leading cadres for their failure to fulfill or failing to properly fulfill their economic responsibilities, including direct responsibility, management responsibility and leadership responsibility. [1]
Problems and Countermeasures:
Economic responsibility audit is the evaluation of the tenure of economic responsibility of the party and government leading cadres below the county level and the leaders of state-owned enterprises and state-controlled enterprises, i.e., the leading cadres during their term of office of their departments and units of fiscal revenue and expenditure, financial revenue and expenditure of the authenticity, legitimacy and effectiveness, as well as the relevant economic activities should be held responsible for the main responsibility and direct responsibility. Therefore, the economic responsibility audit evaluation is an important work, and the reality of economic responsibility audit evaluation of the following major problems:[3]
I. Uniformity of the evaluation standards of economic responsibility audit
The current economic responsibility audit evaluation lacks specific evaluation standards and evaluation index system, which causes difficulties in the audit evaluation work. Although the "Interim Provisions on the Audit of Economic Responsibility of Party and Government Leaders Below the County Level" and "Interim Provisions on the Audit of Economic Responsibility of State-owned Enterprises and State-Holding Enterprises" clearly define the direct and supervisory responsibility of the person responsible for the audit of economic responsibility, but the provisions of the provisions are still too broad and general to facilitate the actual operation. Imperfect evaluation standards and evaluation index system, resulting in different auditors face the same problem, may make different audit evaluation, affecting the objectivity and fairness of the audit and the authority of the audit.
Second, the diversity of the subject of economic responsibility audit
Economic responsibility auditing requires auditors to delineate the boundaries of direct responsibility and responsibility of the subject of economic responsibility during the term of office. And in the actual operation process, these two kinds of responsibility is difficult to distinguish. Because of the direct responsibility of leading cadres to distinguish and evaluate the need to define personal responsibility, define personal responsibility and often involves the history and reality, subjective and objective, autonomous decision-making and collective decision-making, as well as social and economic environment and other factors. The actual situation is that, as the main body of economic responsibility "a hand", in the unit of affairs management and economic decision-making is rarely a person's say, most of the leadership team to collectively study the decision. In this case, the audit is difficult to find the basis for defining the personal economic responsibility of leading cadres, it is difficult to quantify the personal economic responsibility of leading cadres.
Third, the attribution of economic responsibility during the audit
Economic responsibility audit evaluation, but also requires auditors to correctly classify the leading cadres term and non-term responsibility. Only the correct definition of a leading cadres of responsibility period, in order to properly evaluate the leading cadres of economic responsibility fulfillment. However, in the actual operation process, this definition is also very difficult. Due to the unit of economic activity, accounting is continuous, and the accrual system of accounting, the previous period of responsibility may be extended to the current period, the current period of responsibility may also be deferred to the next period. In this case, if the determination of economic responsibility is too simplistic and one-sided, it is bound to affect the accuracy of the audit results.
Four, the limitations of the means of economic responsibility audit
Tenure of economic responsibility audit not only involves the audited unit, but also involves the leader of the individual. The biggest difference between the unit behavior and individual behavior is that the unit's economic activities are basically a specific carrier records, such as accounting information, statistics, meeting records, etc., it is very easy to verify; and individual economic activities are no evidence, especially the social concern of the leading cadres of embezzlement and bribery, favoritism, squandering and wastefulness of the economic problems, it is generally difficult to find out from the unit's accounting books. Even if some kind of clues are found, without the cooperation and support of the technical means and coercive measures of the relevant law-enforcement and disciplinary departments, the weak auditing and law-enforcement means alone are powerless at this stage. Because of the limitations of the audit means, in the actual operation process, accurate evaluation of leading cadres personal integrity and self-discipline is very difficult.
To address the existence of the above problems, put forward countermeasures to solve the problem of audit evaluation.
(I) economic responsibility audit evaluation to adhere to the principle of
1. Robustness principle. Audit evaluation of the content, scope is limited to the tenure of leading cadres of economic responsibility, must not be beyond the audit scope of the audit evaluation. At the same time, must take a prudent and responsible attitude, try to use the audited figures to comment, with a realistic approach.
2. The principle of objectivity. The leading cadres of economic responsibility audit evaluation, should be based on objective economic matters actually occurring, can not be subject to the domination of subjective ideas. Adhere to the audit of what is evaluated, what is the case on the evaluation of what is the case, on the fact that neither exaggerated, nor narrowed.
3. The principle of comprehensiveness. Our audit evaluation, we must fully respect the objective facts on the basis of a comprehensive analysis of the problems identified by the audit, to avoid generalization, can not use a single fact to evaluate the economic responsibility of leading cadres.
(B) economic responsibility audit evaluation to grasp the scope and content
According to the "Interim Provisions on the Audit of the Tenure of Economic Responsibility of Leading Party and Government Cadres Below the County Level" in the "tenure of economic responsibility of leading cadres" definition, the scope of the evaluation of the audit of economic responsibility can only be the leading cadres of the unit's financial revenues and expenditures, financial income and expenditure of the leading cadre's unit and other related economic issues. It should be emphasized that the term of office economic responsibility audit of the party and government leading cadres should be centered on the economic responsibility that the party and government leading cadres should have during their term of office, and the specific content and scope of the audit object should be consistent with the connotation and extension of the concept of "the economic responsibility that the party and government leading cadres should have", in other words, if the term of office of party and government leading cadres should not have economic responsibility for the financial and fiscal affairs, the audit object should be the financial affairs of the units in which the leading cadres are located, and other related economic issues. In other words, if the term of office of the party and government cadres should not be economically responsible for the financial, financial income and expenditure and other economic matters should not be included in the scope of the audit evaluation.
We are again from the point of view of the audit content. Leading cadres term of economic responsibility audit should be based on the authenticity, legality and efficiency of financial revenue and expenditure, financial accounting system in accordance with national laws and regulations and evaluation. To be combined with the results of the audit verification, evaluation of the economic responsibility of the person's term of office to carry out the implementation of financial laws and regulations, the preservation of the value of state-owned assets, the use of funds, such as the effectiveness of the situation.
(C) to establish a unified leading cadres of economic responsibility audit evaluation of quantitative indicators and qualitative indicators
quantitative indicators refers to the indicators that can be expressed in numerical terms, including absolute and relative numbers, such as the implementation of the budget and final accounts or the implementation of financial income and expenditure plan, the preservation of the value of state-owned assets and value-added situation. Qualitative indicators refer to indicators that can not be directly expressed in numerical terms, such as the soundness and effectiveness of the internal control system, the leading cadres to comply with the financial law and discipline and integrity and self-discipline, the operation of the unit's major economic decision-making and the role of leading cadres in economic decision-making, and so on. For qualitative indicators should also be given a certain weight to make it quantitative, in order to avoid the evaluation of arbitrariness or generalization.
(D) to accurately grasp the nature of economic responsibility
When we do the audit evaluation, we have to use a historical and dialectical point of view. On the one hand, we should take into account the national policy factors and the impact of the overall social climate at that time, and we should not measure what happened in the past under a specific objective environment by the standards of the current stage; on the other hand, we should pay attention to separating the causal relationship arising from the economic responsibility when evaluating the economic responsibility to see if it is related to the economic responsibility that can be separately embodied within the scope of the term of office of the leading cadres, and we should not connect some economic matters that are beyond the scope of the duties of the leading cadres with their term of office economic responsibility. Do not link economic matters beyond the scope of duties of leading cadres with their term of economic responsibility.
(E) to correctly define the boundaries of economic responsibility
1. to delineate the boundaries of direct and competent responsibility. Direct responsibility refers to the leading cadres in the exercise of economic power, direct organization and implementation, control, instruction, manipulation, decision-making, issuance and intervention in economic activities of the specific behavior, should be responsible. Supervisory responsibility, on the other hand, refers to the term of office of the leading cadres due to personal subjective reasons do not pay attention to, poor management or indulgence of others caused by the unit of violation of financial and economic discipline and other economic crimes, as well as to the state caused serious economic losses in economic matters, should be responsible for the responsibility.
2. Delineate the boundaries of economic responsibility between the tenure and non-tenure of leading cadres. The achievements or problems of the former leaders cannot be taken as the achievements or problems of the current leaders.
3. Delineate the boundaries of collective decision-making and individual decision-making, by the collective decision-making caused by the mistakes should be collectively responsible, by the leadership of individual decision-making caused by the mistakes should be led by the individual responsibility.