内部经济责任审计的评价指标体系分析

Analysis on the Evaluation Index System of Responsibility Audit to Internal Economic

经济责任审计是一项特殊的审计鉴证和评价活动,能否正确评价审计对象任职期间的工作业绩与应负的经济责任,关键在于能否合理设置并运用评价指标体系。文章在遵循重要性等原则的基础上,尝试建立一套包括企业盈利能力指标等在内的评价指标体系。

The economic responsibility auditing is a special audit verificationand evaluation activity.The key to evaluating correctly the work performance and responsibility for the audit object during the term of office is whether can set up and use evaluation index system reasonably.Based on following the importance principle,this paper tries to establish a set of evaluation index system including the enterprise profitability index.