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新时期企业内部经济责任审计的探索

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经济责任审计是企业内部审计工作的一项重要内容,对加强企业管理和干部监督发挥了重要作用.现有的企业内部经济责任审计研究往往从委托代理的视角、侧重于财务收支合法性和合规性的审计,审计评价落后于审计实践,经济责任审计对于加强企业公司治理、企业管理的作用未得到充分显现.目前存在的问题中,最重要的是没有一套科学的、可操作性强的经济责任审计评价指标体系,文章就这些基本理论与实践中相关问题进行探讨.
Think about the Enterprise Internal Economy Responsibility Audit
The enterprise internal Economy responsibility audit is an enterprise management audit work important content,to strengthened the business management and the cadre supervises has played the influential role.The existing state executive economic responsibility auditing focuses on financial balance legal and compliance audit of economic responsibility audit and neglects to strengthen the important role of enterprise management.Above these problems,the most important is not have a set of scientific,feasible economical responsibility audit of leading cadres system of evaluation.In this paper,we should discuss the basic theory and practice of the relevant issues.

economic responsibility auditenterprise management audit workvaluating indicator system

张婉青、腾海琳、邬晓静

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国网浙江省电力公司宁波供电公司,浙江宁波315000

国网上海市电力公司市区供电公司,上海200080

经济责任审计 企业内部审计 价指标体系

2014

华东电力
华东电力试验研究院有限公司

华东电力

CSTPCD
影响因子:0.551
ISSN:1001-9529
年,卷(期):2014.42(z1)