摘要
为解决国有企业经济责任审计理念落后、审计内容没有统筹兼顾、审计中立性差、审计手段落后等问题,文章结合国有企业经济责任审计内涵及优化国有企业经济责任审计的重要性,提出创新审计理念、统筹兼顾审计内容、保持审计中立、优化审计方法等措施,希望为提高国有企业经济责任审计应用效果提供参考。
In order to solve the problems such as backward audit concept of economic responsibility of state-owned enterprises,lack of overall consideration of audit content,poor audit neutrality and backward audit means,this paper combined the connotation of audit of economic responsibility of state-owned enterprises and the importance of optimizing audit of economic responsibility of state-owned enterprises,proposed measures such as innovative audit concept,overall consideration of audit content,maintaining audit neutrality and optimizing audit methods.It is hoped to provide reference for improving the application effect of state-owned enterpriseseconomic responsibility audit.
作者
郝晶晶
Hao Jingjing(China National Tobacco Corporation Shanxi Provincial Company,Taiyuan,Shanxi,030000)
出处
《市场周刊》
2024年第15期172-174,共3页
Market Weekly
关键词
国有企业
经济责任审计
优化策略
state-owned enterprises
economic responsibility audit
optimization strategy
