浅谈国有企业领导人经济责任审计的评价.docVIP

浅谈国有企业领导人经济责任审计的评价 ［辛商要］M冇企业领导人经济责任审计，是指审计机关或其他审计机构、组织接受委托， 依据国家法律法规及宥关规定，通过对岡宥及同宥控股企业领导人（法定代表人）任职期间 所在企业的资产、负债、损益、经济效益状况、基础管理水平、重大改制改革情况、发展战 略及执行情况、内部控制制度建设、风险管理、企业可持续发展情况等内容进行检查和分析, 参照一定的标准，对企业领导人员经济责任履行情况作出综合性的审计意见。本文通过祸示 国有企业领导人经济责任审计评价存在的不足之处，提出了当前情况下建立国有企业领导人 经济责任审计评价应遵循的原则，丼提出建立客观评价W冇企业领导人经济责任屜行情况的 指标体系。目的是为了使企业经济责任审计评价能够做到更加客观、公正、实事求是。 ［关键字］经济责任审计审计评价W有企业领导人 浅谈国有企业领异人经济责仟屮计的评价 Evaluation of leading personnel of state-owned enterprises economic responsibility audit [Abstract] The leading personnel of state-owned enterprises economic responsibility audit，is refers to the organization audit institutions or other audit institutions, accept the Commission, according to national laws and regulations and the relevant provisions, the state-owned and state holding enterprises leaders (legal representative) during his tenure in the enterprise assets, liabilities, income, economic status, basic management level，major restructuring reform, development strategy and implementation, the construction of the internal control system, risk management，enterprise sustainable development content inspection and analysis，according to a certain standard，to make a comprehensive audit opinion to the enterprise leaders economic responsibility. This paper reveals the deficiencies in the state-owned enterprise leader economical responsibility audit appraisal existence, put forward the current situation of the state-owned enterprise leader economic responsibility audit evaluation should follow the principle， and proposed the establishment of objective evaluation index system of the state-owned enterprise leader economic responsibility. The purpose is to make the enterprise economic responsibility audit evaluation can be more objective，justice, seek truth from facts. [Key word] Economic responsibility audit The audit evaluation The leaders of state-owned enterprises 弓I 弓I W 错误！未定义书签。 TOC \o 1-5 \h \z HYPERLINK \l bookmark5 \o Current Document \h 一、 W有企业领导人经济责任审计的概念 2 HYPERLINK \l book