摘要
随着我国经济发展进入"新常态",对国企领导开展经济责任审计应紧紧围绕"反腐、改革、法治、发展"这四方面,本文从2014年7月颁布的《党政主要领导干部和国有企业领导人员经济责任审计规定实施细则》国有企业领导人员经济责任审计内容出发,设计出符合现状的国企领导经济责任审计评价指标体系,并运用层次分析法,量化领导人员的经济责任履行情况,为有关部门对国有企业领导人员的监督、评价以及任职提供具体的可参照的决策依据,从而更好地发挥经济责任审计的作用。
With the development of economy in our country entering 'new normal state',the auditing of the economic responsibility of the leaders of state-owned enterprises should closely focus on the four aspects of 'anti-corruption,reform,rule of law and development'.This article from the July 2014 promulgated the 'Main leaders of party and government cadres and state-owned enterprise leaders economic responsibility audit regulations implementation details' state-owned enterprise leaders economic responsibility audit content,the paper designs the evaluation index system of economic responsibility for leading enterprises of state-owned enterprises in line with the status quo and use the Analytic Hierarchy Process(AHP) to quantify the fulfillment of the economic responsibility of the leaders,and provide specific reference basis for the relevant departments to supervise,evaluate and serve the leaders of state-owned enterprises so as to better play the role of economic responsibility audit.
出处
《财会通讯（上）》
北大核心
2016年第11期80-82,4,共3页
Communication of Finance and Accounting
关键词
经济责任审计
评价指标体系
国有企业领导
Economic responsibility audit
Evaluation index system
State-owned enterprise leaders
