关于煤炭企业干部经济责任审计的思考

On the audit on the economic responsibility of managerial personnel of coal companies

基于对神宁煤业集团审计部进行实际调研的基础上,总结了神宁煤业集团在干部经济责任审计实践中值得同类企业借鉴之处,并以神宁煤业集团为例,对于我国煤炭企业应如何加强干部经济责任审计提出建议。

On the basis of an investigation at the Audit Dept., Shenhua-Ningxia Coal Group, this paper summaries the experiences drawn from the audit on the economic responsibility of the managerial personnel of this company. These experiences are of value to other coal companies. Also on the basis of the case of Shenhua-Ningxia Coal Group, the author proposes his suggestions as to how China's coal companies shall strengthen audit on their managerial personnel on their economic responsibilities.