摘要
我国国有企业改革不断深化,对国有企业领导人员的经济责任审计也将面临新的挑战。经济责任审计评价,是经济责任审计过程中重要的一部分,科学设计评价指标是开展国有企业领导人经济责任审计的基础性工作。在分析我国国企领导经济责任审计评价现状的基础上,提出建立国企领导经济责任审计评价指标的基本原则,讨论了国企领导应承担的主要经济责任,并依此构建能合理反映国企领导经济责任履行情况的评价指标,完善了国企领导经济责任评价体系。分析了构建国企领导经济责任评价体系的重要意义。
With the deepening of the reform of state-owned enterprises in China, the audit of the economic re- sponsibility of state-owned enterprise leaders continues to face new challenges. The economic responsibility au- dit evaluation is an important part of the process of economic responsibility audit, and the scientific design of its indicators is the basic work of economic responsibility audit. Based on the analysis of the status quo of the economic responsibility audit evaluation of the leaders of state-owned enterprises in China, the paper puts for- ward the basic principles of establishing the evaluation indicators of the economic responsibility audit of the state-owned enterprise leaders, discusses the main economic responsibility of the state-owned enterprise leaders so as to establishes the evaluation indicators that can reasonably reflect the pei＇formance of the state-owned en- terprise leaders＂ economic responsibility. It also improves the economic responsibility evaluation system of state-owned enterprise leaders and analyzes the significance of constructing the economic responsibility evalua- tion system.
出处
《河南工业大学学报（社会科学版）》
2017年第5期43-47,共5页
Journal of Henan University of Technology:Social Science Edition
关键词
经济责任审计
评价指标
国有企业
领导经济责任
economic responsibility audit
evaluation indicator
state-owned enterprise
leadership economicresponsibility
