摘要
事业单位加强经济责任审计是促进管理科学化、规范化,提高管理水平的重要环节和重要途径,对建立健全惩治和预防腐败体系具有重要意义。文章从内部经济责任审计的特点和内容入手,分析探讨现阶段审计实施中存在的各种问题,从而探索科研事业单位内部经济责任审计的未来发展方向和具体操作方法。
Strengthening the economic responsibility auditing of the institutions is an important path to improve the scientific and standardize management, which also is significant for establish punishes against corrupt system. The author analyzed the problems during implement of the auditing from the characteristics and contents of the inner economic auditing. In the end of the paper some measures were proposed by the author.
出处
《西安财经学院学报》
CSSCI
2012年第2期85-88,共4页
Journal of Xi’an University of Finance & Economics
关键词
科研事业单位
经济责任
内部经济责任审计
scientific research institutions
economic responsibility
inner economic responsibility auditing
