经济责任审计研究:评价体系的逻辑框架设计

Research on Economic Responsibility Auditing :The Logical Frame of Assess System Design

经济责任审计评价体系研究不仅有利于提升经济责任审计工作质量,加强经济责任审计规范化建设,还有助于完善我国经济责任审计的理论体系。本文阐述了经济责任审计评价体系的研究背景,分析我国不同经济责任审计的各自审计内容,并在此基础之上,提出了构建经济责任审计的指导思想与原则,设计出以共性指标群、类型特征群以及前瞻性指标群为主体的经济责任审计评价体系逻辑框架。

Research on economic responsibility auditing assess system will help to raise economic responsibility auditing quality, prompt economic responsibility auditing regulation and improve Chinese auditing theory. The background of research on economic responsibility auditing is discussed in this paper. After content of economic responsibility auditing being analyzed, the directive conception and principles are put forward. At last, the economic responsibility auditing assess system composed by general index, feature index and forecast index is designed.