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经济责任审计存在问题与对策 被引量:2

The Existing Problems on the Economic Obligation Audit and Their Corresponding Measures
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摘要 领导干部任期经济责任审计是审计机关一项新的工作,是新时期加强干部监督管理的一个重要环节,是推进依法行政、依法治国的有效有段。但是目前审计过程中还存在着评价指标不健全、审计结果运用效果差等问题急待解决。本文旨在揭示这些问题,以引起有关部门的重视,从而将经济责任审计工作引向深入。 At the new stage, the economic obligation audit for the leadership tenure which is a new task puts an important circle to strengthen the leadership supervision and management, and that is an effective approach to administer the country according to law and to rule the country by law. But the auditing process now remains the pressing problems such as the incomplete norm of evaluation and the worse application of the auditing results ,etc. The thesis has expounded these problems in order to arouse the relevant leaders’s attention and guide the auditing work of the economic obligation forward.
作者 魏青
机构地区 安阳市审计局
出处 《安阳师范学院学报》 2005年第2期135-137,共3页 Journal of Anyang Normal University
关键词 经济责任 审计 economic obligation audit
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