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国有企业经济责任审计评价研究

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国有企业经济责任审计评价是经济责任审计的组成部分与重要内容。通过梳理经济责任审计相关文献,对相关概念进行清晰的界定,并对现状问题进行分析。在此基础上,阐释相关指标,提出构建国有企业经济责任审计评价体系的措施,此措施有利于发挥审计监督服务职能,有利于落实党和国家方针、政策,将经济责任审计的社会价值最大化。
Research on Audit Evaluation of Economic Responsibility of State-Owned Enterprises
The evaluation of economic responsibility audit for state-owned enterprises is an integral part and important content of economic responsibility audit.By reviewing relevant literature on economic responsibility auditing,define relevant concepts clearly,and analyze current issues.On this basis,relevant indicators are explained,and measures are proposed to build an evaluation system for the economic responsibility audit of state-owned enterprises.This measure is conducive to playing the role of audit supervision services,implementing the policies and guidelines of the Party and the state,and maximizing the social value of economic responsibility audit.

State-owned enterprisesEconomic responsibility auditAudit evaluation

古劲松、任胜、文加彬

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贵州省烟草公司遵义市公司,贵州遵义 563000

国有企业 经济责任审计 审计评价

贵州省烟草公司遵义市公司科技项目

2022XM13

2024

经济研究导刊
黑龙江省报刊出版中心

经济研究导刊

CHSSCD
影响因子:0.313
ISSN:1673-291X
年,卷(期):2024.(8)
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