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目前,企业负责人经济责任审计工作已形成制度化,对加强企业领导干部的监督和管理,规范企业经营管理行为,促进廉政建设发挥了重要的积极作用。企业内部各职能部门在经营管理中起承上启下的“桥梁”作用,更发挥着“中枢纽带”功能,各部门负责人履职好坏,直接关系到企业政令是否畅通、领导层的决策能否有效贯彻,甚至关乎企业发展目标的实现。因此对部门负责人履行经济责任情况实施审计,就显得尤为重要。本文就部门负责人的经济责任审计内容、指标体系构建,以及评价运用进行梳理和研究,以期对开展好这项工作有所指导和帮助。
At present, the audit of the economic responsibility of the person-in-charge of the enterprise has become institutionalized, playing an important and positive role in strengthening the supervision and management of leading cadres in enterprises, standardizing the operation and management of enterprises and promoting the building of an honest and clean government. Each functional department in the enterprise plays a role of “bridge ” in business management, and more plays a role of “central link ”. The performance of various department heads is good or bad, which is directly related to the smooth flow of corporate ordinances. The leadership Whether the effective implementation of decision-making, or even related to the realization of business development goals. Therefore, it is particularly important for the department heads to perform audits of their economic responsibilities. In this paper, the department heads responsible for the economic responsibility audit content, index system construction and evaluation of the use of combing and research, with a view to carry out the work of this guidance and help.