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经责审计是经济责任审计的简称,其属于一种特殊的审计形式,是我国在发展市场经济、建设中国特色社会主义背景下产生的。审计部门或者是审计组织在政府机关的委托下对国企领导干部任职期间的经济活动以及财政收支情况进行审查,并将此作为依据来判断其履行经济职责的情况。该项工作能够及时发现国企经济活动中存在的问题,对于国有企业的健康发展具有重要意义,本文对国企领导人员以及经责审计与国企改革发展进行研究。
Responsible audit is the abbreviation of economic responsibility audit, which belongs to a special form of audit. It is produced by our country under the background of developing market economy and building socialism with Chinese characteristics. The audit department or the audit organization, under the entrustment of the government agencies, reviews the economic activities and financial revenues and expenditures during the tenure of state-owned enterprise leading cadres and uses them as a basis for judging their performance of economic duties. This work can discover the problems existing in the economic activities of state-owned enterprises in time, and is of great significance to the healthy development of state-owned enterprises. This paper studies the leadership of state-owned enterprises and the auditing of economic responsibility and the reform and development of state-owned enterprises.