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国有企业领导人员任期经济责任的界定
引用本文:洪艳萍.国有企业领导人员任期经济责任的界定[J].安阳师范学院学报,2004(3):60-62.
作者姓名:洪艳萍
作者单位:安阳市农业银行,河南,安阳,455000
摘    要:建立健全国有企业经营管理者的监督制约机制,加大法律监督、舆论监督、规范监事会制度.建立企业经营业绩考核制度和决策失误追究制度,实行企业领导人员任期经济责任审计.客观界定企业领导人员任期经济责任,成为经济责任审计的核心问题.

关 键 词:经济责任  界定  审计  评价  构成要件  国有  企业领导人员  任期经济责任审计  界定  Leader  Enterprise  Definition  of  Service  Term  Responsibility  问题  核心  追究制度  决策失误  业绩考核制度  企业经营管理者  监事会制度  规范  舆论监督  法律监督
文章编号:1671-5330(2004)03-0060-03
修稿时间:2004年5月6日

The Definition of State-owned Enterprise Leader's Economic Responsibility in His Term of Service
HONG Yan-ping.The Definition of State-owned Enterprise Leader''''s Economic Responsibility in His Term of Service[J].Journal of Aayang Teachers College,2004(3):60-62.
Authors:HONG Yan-ping
Abstract:The fourth session of the fifteenth people conference especially emphasized the foundation and improvement of the supervision system to the managers of state-owned enterprise.In addition to enhance the supervision of law and public opinion,enterprise should also set up examination systems to managing results of enterprise as well as audit economic responsibility of enterprise leaders in his term of service.As a result, objectively assessing economy duties of enterprise leaders during their work has become the key problem of the audit to economy duties.
Keywords:economic responsibility  definition  audit  evaluate  important component part
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