企业内部大项目部经济责任审计是通过审查大项目部负责人即被审计人任职期间决策部署情况，重大经济事项的处理、决策和执行的效果情况，经营性指标完成情况，通过审计的方式实现对大项目部负责人任职期间经济责任履行过程的鉴证，审计部门根据公司规章制度，结合审计资料，做出对大项目部负责人任职期间的经济责任履行情况的评价结果，经济责任审计评价结果是对大项目部负责人经济责任履行情况的最终评价。

Z公司施行大项目部经济责任审计工作几年以来，审计评价只是简单的各项数据的完成情况的表述，缺少一个科学框架将各项数据完成情况有机链接，不能反映各项指标的平衡性，导致审计评价结果不客观。为完善Z公司大项目部考核，改善大项目部整体的经营管理情况，同时也为了更好的发挥企业内部针对大项目部审计评价的作用，特构建一套适应Z公司实际情况的大项目部经济责任审计评价指标体系。

全文主要由六个部分组成，第一章介绍大项目部经济责任审计评价的研究背景及研究意义；第二章主要阐述经济责任审计与审计评价的概念及文献综述，同时介绍了审计评价的评价方法；第三章介绍了Z公司的概况及大项目部经济责任审计评价现状；第四章按照审计评价体系构建原则与审计内容，建立独有的审计评价维度和指标，采用专家打分，运用层次分析法等方法构建Z公司大项目部经济责任审计评价体系；第五章运用案例分析法，将Z公司某大项目部审计报告数据套用第四章的新设计的评价体系，对该负责人经济责任审计评价进行检验，形成最终的评价结果；第六章总结了全文的主要观点及研究的不足。

The economic responsibility audit of the large project department in an enterprise is to verify the process of fulfilling the economic responsibility of the person in charge of the large project department by reviewing the decision-making and deployment of the person in charge of the large project department, the effect of the handling, decision-making and implementation of major economic matters, and the completion of operational indicators during his term of office Combined with the audit data, the evaluation result of the economic responsibility performance of the person in charge of the large project department is made. The economic responsibility audit evaluation result is the final evaluation of the economic responsibility performance of the person in charge of the large project department.

Since Z company implemented the economic responsibility audit of large project department for several years, the audit evaluation is only a simple expression of the completion of various data, lacking a scientific framework to organically link the completion of various data, which can not reflect the balance of various indicators, resulting in the audit evaluation results are not objective. In order to improve large project Department of Z company‘s assessment , optimize the overall operation and management of the large project department, and at the same time, in order to better play the role of the company's internal audit and evaluation of the large project department, a large project department that adapts to the actual situation of the Z company has been constructed. Economic responsibility audit evaluation index system.

The full text is composed of six parts. The first chapter introduces the research background and significance of economic responsibility audit evaluation of  large project department; Chapter 2 describes the concept and literature review of economic responsibility audit and audit evaluation, and also introduces the evaluation of audit evaluation Method; Chapter 3 introduces the overview of Z company and the status quo of the economic responsibility audit evaluation of the large project department; Chapter 4 establishes unique audit evaluation dimensions and indicators in accordance with the principles of audit evaluation system construction and audit content, and uses experts to score and use Analytic hierarchy process and other methods are used to construct the economic responsibility audit evaluation system of the large project department of Z company; Chapter 5 uses the case analysis method to apply the data of the audit report of a large project department of Z company to the newly designed evaluation system of Chapter 4 to the person in charge The economic responsibility audit evaluation is tested, and the final evaluation result is formed; Chapter VI summarizes the main points of the full text and the deficiencies of the research.