任期经济责任审计的新变化及思考

New Changes in Audit of Term of Economic Responsibility And Some Thinking

国有企业领导人员任期经济责任审计面临审计客体、评价体系、经济责任划分多元化等新变化 ,应尽快建立和完善适应现代企业制度的任期经济责任审计评价体系、尽快适应经济责任审计的新特点、客观公正地评价经济责任人员。

Audit of term of economic responsibility of leading officials in state owned enterprises is facing new changes of audit object,appraisal system,economical responsibility dividing pluralism and so on.It is necessary as soon as possible to establish and complete appraisal system of audit of term of economic responsibility that suits to modern enterprise system for the purpose of suiting to new features of economical responsibility audit and appraising economical responsibility personnel objectively and fairly as soon as possible .