试论对企业领导的经济责任审计

Discusion on the Audit of leaders'Economic Responsibility in an Enterprise

本文着重对这一经济审计制度的作用和原则,重点和方法,以及实施这一审计制度的重要保证方面,进行了全面的分析和论述。

This paper has made a comprehensive analysis and discussion on the function and principles , the focal points and methods as well as the important guarantee of this audit system.