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本文在对经济责任审计监督的有效性和成本进行综合衡量分析的基础上,提出适当地引入由市场化选择的社会审计组织进行经济责任审计是符合委托人利益最大化必然结果。强调了经济责任审计是从审计监督的角度,运用审计理论和方法,检查、确认和评价被审计者履行经济责任情况的一种审计制度,是强化对干部的监督和管理,促进领导干部廉洁自律,认真履行工作职责的重要保证。
Based on the comprehensive measurement of the effectiveness and cost of auditing and supervision of economic responsibility, this paper puts forward that it is an inevitable consequence that the auditing of economic responsibility should be properly carried out by appropriately introducing the social auditing organizations selected by marketization. It emphasizes that the economic responsibility audit is an audit system that examines, confirms and evaluates the auditees’ performance of economic responsibilities from the perspective of auditing and supervision by using the theories and methods of auditing, which is to strengthen the supervision and management of cadres and promote the honesty and self-discipline of leading cadres , Seriously fulfill the important responsibility of job responsibilities.