国企对A子公司开展领导干部离任经济责任审计的问题探究.pdf

目 录 1 引言 ······························································ ································· 1 1.1 研究背景和意义 ······························································ ············· 1 1.1.1 研究背景 ······························································ ················· 1 1.1.2 研究意义 ······························································ ················· 3 1.2 文献综述 ······························································ ······················ 4 1.2.1 领导干部离任经济责任审计的内容研究 ········································ 4 1.2.2 领导干部离任经济责任审计的风险研究 ········································ 5 1.2.3 领导干部离任经济责任审计的问题研究 ········································ 6 1.2.4 关于领导干部离任经济责任审计方法改进的研究 ···························· 7 1.2.5 文献评述 ······························································ ················· 8 1.3 研究的思路与方法 ······························································ ·········· 8 1.3.1 研究的思路 ······························································ ·············· 8 1.3.2 研究方法 ······························································ ················· 9 1.4 本文的框架 ······························································ ··················· 9 2 领导干部离任经济责任审计的理论概述 ················································ 13 2.1 领导干部离任经济责任审计的含义及特征 ········································ 13 2.1.1 领导干部离任经济责任审计的含义 ············································ 13 2.1.2 领导干部离任经济责任审计的特征 ············································ 14 2.2 领导干部离任经济责任审计的方法及风险 ········································ 14 2.2.1 领导干部离任经济责任审计的方法 ············································ 14 I 2.2.