摘要
伴随着我国国有企业的深化改革,中央企业领导人员经济责任审计也不断完善。从历史沿革分析,中央企业经济责任审计已从查处违法违规问题转变为对重大违法违规问题和完善体制提升绩效问题"两手抓"。通过对《中国审计年鉴》等公开数据统计描述的中央企业经济责任审计现状及其特征进行分析可以看出,中央企业经济责任审计作为一种具有中国特色的绩效审计,应当从突出经济责任审计结果的运用、抓住重点领域和关键环节、加强对权力运行的监督制约、确保审计结论科学合理等方面进一步完善。
Along with the reform of the state-owned enterprises in China, the accountability audit for the leaders of central state-owned enterprises has been improved continuously. The analysis of the historical evolution of accounta- bility audit for the leaders of central state-owned enterprises indicates that it has changed the audit target from inves- tigation of illegal problem to both investigation of illegal status quo and characteristics of data audit analysis also indicates that problem accountability audit for it~ a kind of performance and improvement of the system performance. The the leaders of central state-owned enterprises from public audit with Chinese characteristics. To highlight the use of results, focus on the key areas and links, strengthen the supervision and restriction of tific and reasonable conclusion will further improve the accountability audit for the leaders of terprises power and make scien- central state-owned en-
出处
《审计研究》
CSSCI
北大核心
2013年第6期33-36,44,共5页
Auditing Research
基金
中央财经大学"211工程"重点学科建设项目
中央财经大学2011协同创新重点培育项目"注册会计师行业发展"项目以及北京市会计学科群建设项目资助
关键词
经济责任审计
现状
特征
accountability audit, status quo, characteristics
