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任期经济责任审计原则的探讨
引用本文:吴国平. 任期经济责任审计原则的探讨[J]. 江苏广播电视大学学报, 2002, 13(4): 65-67
作者姓名:吴国平
作者单位:无锡市电大宜兴分校,江苏,无锡,214206
摘    要:任期经济责任审计有利于促进干部队伍建设和廉政建设 ,有利于宏观经济调控。任期审计原则包括操作原则和评价原则。任期审计要依靠各级党委、政府领导的重视、政府相关部门的协调配合、不同审计组织之间的通力合作 ,实行任前、任中、离任全过程审计。任期审计的评价要以法律为准绳 ,以事实为依据 ,对领导干部任期内的经济责任评价要全面、客观、公正

关 键 词:任期审计  操作原则  评价原则
文章编号:1008-4207(2002)04-0065-03
修稿时间:2001-09-07

Discussion of the Principle of Audit on Economic Responsibilities at the End of Office Term
WU Guo ping. Discussion of the Principle of Audit on Economic Responsibilities at the End of Office Term[J]. Journal of Jiangsu Radio & Television University, 2002, 13(4): 65-67
Authors:WU Guo ping
Abstract:Audit at the end of office term is a helpful method of constructing incorruptness and macro control of economy. The principle of the office term audit includes the principle of process and the principle of evaluation. The successful execution of office term audit depends on high attention from Party and government leaders of all levels, on cooperation among relative departments and different auditing organizations. The course of this audit includes audit before tour of duty, in tour of duty and after tour of duty. The assessment of economic responsibility of leaders in tour of duty should be all sided, impersonal and equitable.
Keywords:audit at the end of office term  principle of process  principle of evaluation
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