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经济责任审计存在的问题与对策研究
引用本文:孙立安,黄志圣.经济责任审计存在的问题与对策研究[J].巢湖学院学报,2008,10(5).
作者姓名:孙立安  黄志圣
作者单位:1. 巢湖兴华会计师事务所,安徽,巢湖,238000
2. 巢湖学院,安徽,巢湖,238000
摘    要:经济责任审计是一项高层次的监督工作,通过经济责任审计,对于进一步加强干部队伍建设,增强各级领导干部的法律意识、责任意识和管理意识,起到了促进作用。经济责任审计作为对领导干部权利制约的有效方法,作为选拔任用干部的必要程序,作为反腐倡廉的重要举措,正日益受到高度重视。针对当前经济责任审计中存在的问题,经济责任审计工作应坚持“积极稳妥,量力而行,提高质量,防范风险“的指导原则,以进一步规范和完善经济责任审计。

关 键 词:经济责任审计  问题  对策

ECONOMIC RESPONSIBILITY AUDITING THE PROBLEMS AND SOLUTIONS
SUN Li-an,HUANG Zhi-sheng.ECONOMIC RESPONSIBILITY AUDITING THE PROBLEMS AND SOLUTIONS[J].Chaohu College Journal,2008,10(5).
Authors:SUN Li-an  HUANG Zhi-sheng
Abstract:Economic responsibility auditing is a high level of supervision,through economic responsibility auditing,to further strengthening the building of the contingent of cadres,and leading cadres at all levels enhance the legal awareness,sense of responsibility and management awareness and played a catalytic role.Economic responsibility auditing of leading cadres as restricting the rights of the effective ways of selecting and appointing cadres as the necessary procedures,as an important measure to the anti-corruption campaign,are increasingly has been attached.In view of the current economic responsibility audit of the existing problems,economic responsibility audit work should adhere to"actively and steadily plans,improving quality,prevent risks,"the guiding principle to further standardize and improve the economic responsibility audit.
Keywords:economic responsibility auditing  problems  solutions
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