企业领导经济责任的现状及风险规避的对策

On the Current Situation of Enterprise Leader's Economic Responsibility and Evasion Tactics of Audit Risk

企业领导履行经济责任情况的好坏直接影响企业的生存和发展,分析其审计风险产生的原因,并针对其原因研究规避审计风险,以增强企业领导拒腐防变的能力、有效地遏制各类违规违法问题和经济犯罪案件,使企业的生产经营管理活动在健康良性的环境中运转。

Whether a leader fulfills his economic responsibilities or not will directly decide the existence and development of an enterprise. To strengthen the leader＇s capacity of fighting against the temptation of corruption and to reduce effectively the number of various cases of economic crimes so as to ensure that management and administration of an enterprise will be fulfilled in a reasonable and good way, this paper analyses the reasons of audit risks in detail and puts forward the tactics on how to evade them.