| 如何搞好企业经济责任审计评价 |
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| 引用本文： | 刘逢春.如何搞好企业经济责任审计评价[J].鸡西大学学报,2006,6(4):25-25,27. |
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| 作者姓名： | 刘逢春 |
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| 作者单位： | 鸡西矿业集团审计事务部 |
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| 摘 要： | 随着我国市场经济体制的建立和发展,审计工作的重点逐步由财务收支审计向经济责任审计转移,在开展经济责任审计工作中审计评价是经济责任审计的重要环节,通过审计评价达到划清前后任领导经济责任,摸清企业家底,对经济责任者在任期内经济责任的履行情况做出客观公正的评价和结论。
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| 关 键 词： | 经济责任 审计 评价 |
| 文章编号： | 1672-6758（2006）04-0025-1 |
The Auditing Evaluations for the Economic Responsibility of Enterprises |
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| Liu Fengchun.The Auditing Evaluations for the Economic Responsibility of Enterprises[J].JOurnal of Jixi University:comprehensive Edition,2006,6(4):25-25,27. |
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| Authors: | Liu Fengchun |
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| Institution: | Liu Fengchun |
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| Abstract: | With the establishment and development of the market - economic systems, the core of auditing has transfered from financial revenue - expenditure to economic responsibility. The evaluations of auditing are the important segments of economic responsibility. By the evaluations, We can distinguish the economic - responsibility of ex - chief or successor, make clear the enterprises, evaluate and conclude objectively the person of responsibility. |
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| Keywords: | economic - responsibility auditing evaluation |
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