摘要
由于审计机关的独立性、审计风险机制、对审计结果的应用等方面均存在问题,致使对领导干部任期经济责任审计的监督作用难以发挥。加强经济责任审计,迫切需要进行审计监督机制与管理体制改革。
There are problems existing in the independence of audit unit,audit risk mechanism and the application of audit results etc.,which results in the restriction of the supervisory role of leaders economic responsibility audit during their term of office.To strengthen it,we urgently need to carry out audit supervisory mechanism and the reform of management system.
出处
《安徽工业大学学报(社会科学版)》
2006年第2期71-72,共2页
Journal of Anhui University of Technology:Social Sciences
关键词
领导干部任期经济责任审计
审计监督
审计结果
leaders' term of office
economic responsibility audit
audit supervision
audit result