水利企业厂长(经理)离任经济责任审计是水利部门深化企业改革的一项配套措施。它不仅能对水利企业离任的厂长(经理或法人代表)所做出的经营绩效作出实事求是的评价,而且可以作为下届厂长(经理或法人代表)接任前审计的基础。从我厅近两年对水利企业单位法人代表离任经济责任审计的工作实践看,离任经济责任审计具有难度大、要求高、政策性强、涉及面广、且要求定量定性准确的特点。故此, The director (manager) of the water conservancy enterprise leaving office Auditing of the economic responsibility is an accessory measure for deepening the reform of the enterprise in the water conservancy department. It can not only evaluate the operational performance of the director (manager or legal representative) of the rescuing enterprise but also can take the foundation of the former audit as the next manager (manager or legal representative). Judging from the practice of auditing the economic responsibility of legal representatives of water conservancy enterprises leaving office in recent two years, the auditing of outgoing economic responsibility has the characteristics of high difficulty, high demand, strong policy, extensive coverage and quantitative and qualitative requirements. Therefore,