国企领导人经济责任审计内容探讨

Research on Financial Audit Contents of Leaders in State-owned Enterprises

依据有关法律、法规规定,国有企业领导人任期或离任,应组织开展经济责任审计,根据审计结果,作为对国有企业领导人任免、奖惩的重要参考依据。在实际工作中,审计人员对经济责任审计内容的理解存在差异,纳入经济责任审计范围、内容不尽相同,对同一国有企业领导人的经济责任审计,不同的审计人员会有不同的审计结论,产生了不良影响。针对经济责任起因,按照责、权、利相结合的原则,以国有企业领导人受托什么样的经济资源入手,探讨国有企业领导人应承担什么样的经济责任,具体问题具体分析,力求全面、客观反映国有企业领导人任期内所应承担的经济责任,作出独立、客观、公正、实事求是、全面评价。

In accordance with related laws and regulations, leaders in state-owned enterprises should be conducted with financial audit, the results of which should be taken as an important basis for appointments and removals, as well as for rewards and punishments. However, in reality different auditors have different ideas on audit contents and spheres, so they may come to different conclusions on the same leader in the state - owned enterprise, thus lead to negative effect. Based on the principle of duty, right, and benefit, this article analyses from the sources of financial duty, and researches on what financial responsibilities the leaders should take, so that auditors can analyze different situations respectively, and give overall and subjective audits on the financial duties of the leaders during their terms of office. By that, auditors can get independent, subjective, fair, practical and overall evaluations.