企业领导任期经济责任审计

The Economic Liability Audit of Enterprise Leaders

本文从经济责任审计的本质着手,探讨了企业领导任期经济责任审计的目的和内容。其目的是保障受托财产安全完整、保值增值,促进企业持续健康发展,为考核和选拔领导干部提供依据,增强企业领导拒腐防变能力;其内容应围绕对受托企业管理责任、财务责任、可持续发展责任和法律责任等方面进行。

This paper starts with the essence of the economic liability audit, and probes into the purposes and contents of the economic liability audit of enterprise leaders during their terms. Its aim is: to ensure the safety and intact of the trusted property, to keep the value and appreciation of the trusted property, to promote the stable and sustained development of the enterprises, to provide basis for checking and selecting on cadres, to improve their ability to be free from be corrupting. Its contents focus on the administrative liability, the financial liability, sustainable development and legal liabilities of the trusted enterprises.