企业负责人离任审计中的责任界定与评价原则

The Responsibility Judgment and the Judgment Principle in the Auditing for Quitting of a Person in Charge of an Enterprise

企业负责人任期届满的更动是一项正常的制度,在离任者和接任者的相互交接中,对离任者必须要有一个公正的鉴定,对接任者必须要有一个明确的交待,因此,如何界定离任者的经济责任,怎样评价离任者的经营业绩,是企业离任审计实务中心须解决的一个问题。

It is a normal system that when the duty of a person in charge of an enterprise expires, another person will replace his post. The work to take over between the two persons must be a fair judgment to the person whenwill leave his post and a clear explanation to the person who will take over the post. Therefore, how to judge the economical responsibility and the business achievements of the person who is to leave his post is a problem that the auditing for quitting of the practical center in the enterprise should solve.