“三性”任期经济责任审计评价体系的构建和实施——基于安徽省滁州供电公司内审实践

Construction and Implementation of “Three Characteristics” Tenure Economic Responsibility Audit Evaluation System——Based on the Practice of Internal Audit of Chuzhou Power Supply Company

随着我国市场经济体制改革的不断深入,企业经济责任的不断落实,任期经济责任审计显示出越来越重要的作用,建立科学、规范的任期经济责任审计评价标准体系势在必行。本文结合企业内审经济责任审计实践,对如何构建具备全面性、直观性、实用性审计评价标准体系作了详细的论述。

With the development of market economy system reform in our country and the implementation of enterprise economic responsibility,tenure economic responsibility audit shows its important effects,and establishing scientific and normative evaluation system is imperative.The article combined with the practical experience of internal audit,discusses how to establish the evaluation system with comprehensiveness,intuitiveness and practicality.