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所谓“三步审计”是指外经贸系统经理在任职期间经济责任审计,分三步组成,即一年一小审,届中一中审,离任一大审。小审是对经理任职某一年度的企业盈亏指标、国内资产保值增值指标、业务经营额完成指标等情况的真实性、职工收入分配情况的合法性及合理性所进行的检查;届中审计和离任审计是指在经理任职期中和离任时对其进行的经济责任审计。
The so-called “three-step audit” refers to the audit of the economic responsibility of the manager of a foreign economic and trade system during his tenure of office. It is composed of three steps, namely, a small one-year trial, a medium-term trial in the first session, and a major trial in any case. The small-scale audit is the examination of the truthfulness of the manager’s performance in the company’s profit and loss index for a certain year, the indicators for the maintenance and appreciation of domestic assets, the completion indicators of business operations, and the legitimacy and rationality of the distribution of employees’ income; Departure audit refers to the audit of the economic responsibility of the manager during his tenure of office and when leaving the company.