新时期企业内部经济责任审计的探索
Think about the Enterprise Internal Economy Responsibility Audit
张婉青 1腾海琳 1邬晓静2
作者信息
- 1. 国网浙江省电力公司宁波供电公司,浙江宁波315000
- 2. 国网上海市电力公司市区供电公司,上海200080
- 折叠
摘要
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.
Abstract
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.
关键词
经济责任审计/企业内部审计/价指标体系Key words
economic responsibility audit/enterprise management audit work/valuating indicator system引用本文复制引用
出版年
2014
NETL
NSTL
万方数据