论文部分内容阅读
实践证明,经济责任审计工作的深入有效开展不仅加强了对领导干部的管理和监督,也提升了企业整体规范管理和反腐倡廉工作水平。但随着港口经济的快速发展和码头建设的大规模投入,以及港口企业长期以来传统粗放的管理模式制约,企业经济责任审计在具体实践中也暴露出流于形式、工作效果不明显等问题。如何在港口企业深入有效开展经济责任审计成为审计工作者必须面对和研究的一个重要课题。
Practice has proved that the in-depth and effective implementation of the economic responsibility audit not only strengthens the management and supervision of leading cadres, but also enhances the overall standardization of management and the work of fighting corruption and building a clean government. However, with the rapid development of the port economy and the large-scale investment in the construction of wharves, as well as the long-standing traditional extensive control mode imposed by the port enterprises, the auditing of the economic responsibility of enterprises has exposed some problems such as the formality and the insignificant work effect in the concrete practice. How to conduct in-depth and effective audits of economic responsibilities in port enterprises has become an important issue that auditors must face and study.