摘要
本文从委托代理、经济后果、资源配置以及社会经济增长四个方面分析了经济责任审计的经济价值 :经济责任审计是解决当前现代企业治理的核心问题——委托代理问题的一种有效的制度安排 ;经济责任审计对国有企业各方面关系人具有好的经济后果性 ;整合人力资源、从源头上治理腐败、治理会计信息失真 ;促进社会经济增长。
This article analyzes the economic value of economic commitment audit from such aspects as authorized procuration, economic consequence, resource disposition and economic growth. Economic commitment audit is an effective system to solve the problem of authorized procuration, which is the core of the modern enterprises management; economic commitment audit can economically do good to the relationship between different parties of a state owned enterprise; concord human resources can fundamentally eliminate corruption and inaccurate information, so as to promote economic growth.
出处
《上海交通大学学报（哲学社会科学版）》
2001年第4期79-82,共4页
Journal of Shanghai Jiao tong University(Philosophy and Social Sciences)
关键词
经济责任审计
经济价值
委托代理
经济后果
资源配置
经济增长
中国
国有企业
economic commitment audit
economic value
authorized procuration
economic consequence
resource disposition
economic growth
