摘要
经济责任审计在促进领导干部践行科学发展观、科学履行领导职责方面发挥着重要作用。如何深化经济责任审计,促进领导干部科学履职:一要调整审计目标以适应科学发展观的要求;二要拓展审计内容以突出科学发展观的理念;三要创新审计方法以体现科学发展观的内涵;四要完善评价指标体系以促进科学发展观的践行。
Accountability audit is playing an important role in promoting leading cadres to practice the scientific development perspective and to perform their duties scientifically. To deepen the accountability audit and promote leading cadres to perform their duties scientifically, it is necessary to: 1. adjust the audit goal to adapt to the requirement of the scientific development perspective; 2. expand the audit contents to highlight the scientific development perspective; 3. create new methods of audit to embody the connotation of scientific development perspective; 4. perfect evaluation index system to promote the practice of the scientific development perspective.
出处
《广西财经学院学报》
2010年第2期73-75,共3页
Journal of Guangxi University of Finance and Economics
关键词
经济责任审计
科学发展观
科学履职
accountability audit
scientific development perspective
perform duties scientifically