摘要
领导干部任期经济责任是针对领导干部任职期间对其所在部门、单位财政、财务收支的真实性、合法性、效益性以及有关经济活动应当负有的责任的审计 ,是目前审计机关审计工作的重要内容之一。这种审计的核心问题是审计评价 ,评价的基本原则是客观公正 ,评价的依据是审计查实的会计数据及其经济活动情况 ,评价的标准是国家的各项法规、财务会计制度以及单位的合同、预算、计划等。在评价时应注意对非审计事项不得评价 ,对证据不足的事项不得评价 ,并且对审计过程中未涉及的具体事项也不得评价。此外 ,审计人员应当注意领导干部任期经济责任审计同财政、财务审计、领导干部的业务评定等相互区分 。
The auditing for economical duties of officials during their tenures indicates the auditing on the responsible duties of officials in the facticity, legality, efficiency and others of finance and accounting affairs of their occupations.It is an important work now for auditing sectors.The core of this kind of auditing is auditing evaluation.The basic principal to obey by such evaluation is objective and justness.The foundation of such evaluation is account data and relevant economic activities.The standards used by such evaluation are laws, regulations, contracts, budgets and plans .Non-auditing affairs should not be taken into evaluation.Affairs with deficient evidence should not be taken into evaluation.Affairs not involved in auditing procedure should also not be taken into evaluation.Further more,auditors should distinguish this kind of auditing with finance auditing and evaluation on the work of officials.
出处
《中央财经大学学报》
CSSCI
2000年第5期54-56,共3页
Journal of Central University of Finance & Economics
关键词
领导干部任期
经济责任
财务审计
财政审计
中国
Economical duties of officials during their tenures Financial auditing Work evaluation
