国企领导人经济责任界定及审计重点

Definition and Auditing of State-owned Enterprise Leaders’Economic Responsibility

审计人员对经济责任内涵的理解存在差异，纳入经济责任审计的内容不尽相同，定性标准不一，责任界限模糊，致使对同一国有企业领导人的经济责任审计，不同的审计人员会有不同的审计结论，严重地影响了对国企领导人的客观评价。通过探讨国企领导人的经济责任范畴，明确其审计重点，统一经济责任定性标准，最终合理界定其经济责任，旨在对国企领导人任期经济责任做出客观、公正地评价。

Because of different understanding on economic responsibility, auditors may have different standards when auditing the economic responsibility of the state-owned enterprise leaders. In order to give an objective and impartial evaluation on the economic responsibility of the state-owned enterprise leaders during their term of office, the paper makes a discussion on the range of the economic responsibility, points out the key auditing points and forms unified standards.