摘要
经济责任审计是加强领导干部监督管理,促进领导干部廉洁自律、认真履行工作职责,促进依法行政的一项重要措施。我国经济责任审计取得了一些业绩。但在实际工作中还存在一些问题,应在审计人员、经济责任认定、经济责任审计评价标准和评价指标等方面进行改进。
Economic duty audit is an important measure to enhance management, promote leaders' self-discipline, implement work duty, regulate administration by iaw. Economic duty audition the some accomplishments in our country. But there still exsit some problems in practice. This is intended to improve the work conditions such as audition personnel, economic duty affirmation, evaluating standard and index in the economic duty audition, etc..
出处
《商业研究》
北大核心
2005年第16期78-81,共4页
Commercial Research
关键词
经济责任审计
经济责任
主管责任
直接责任
economic duty audition
economic duty supervision duty
direct duty