国有企业经营者任期经济责任审计评价研究论文.doc

ABSTRACT Economic responsibility audit is a special auditing form in China,  has  played  an  important  role  in  the  reform  of  state-owned  enterprises .However, the defaults in economic responsibility appraisal, which is a key part of the economic responsibility audit, restrict its further effect. So it becomes the important subject facing the auditing circle how to perfect the theory and practice of economic responsibility appraisal. Based on the studying of the contents of economic responsibility, this paper takes the economic responsibility appraisal as its object ,  anal