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任期经济责任审计质量控制 被引量:1

Quality Control of Audit of Term Economic Responsibility
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摘要 任期经济责任审计,对于促进领导干部的廉洁勤政可以起到重要的作用。在实践中,这项工作还未能达到应有的深度,经济责任界限难以划分清楚,经济责任追究无从谈起,使任期经济责任审计评价流于形式。应根据任期经济责任审计的现状,加强领导,提高审计人员素质,健全制度约束,加大监督检查力度,并在此基础上加强各部门协作,以提高任期经济责任审计的质量。 Audit of term economic responsibility can improve upright and honest work of the leaders and cadres. In practice, the work cannot reach its due depth-it's difficult to divide and investigate economic responsibility-which makes auditing evaluation on term economic responsibility formalistic. In conclusion, according to the current situation of audit of term economic responsibility, we should increase effective leadership, quality of auditing personnel, institutional constraints, and supervision and inspection. Moreover, we should increase cooperation between all departments and improve auditing quality of term economic responsibility.
作者 鞠亚辉
出处 《商业经济》 2010年第5期85-87,共3页 Business & Economy
关键词 经济责任 任期经济责任审计 质量控制 economic responsibility, audit of term economic responsibility, quality control
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