浅议厂长(经理)任期经济责任审计

A Superficial Comment on the Audit of Economic Responsibility of A Director of A Factory(or Manager)in Term of Office

厂长 (经理 )任期经济责任审计是对企业的法人代表即厂长或经理在任职期限内的经济活动成果 ,企业资产的保值增值状况 ,企业对国家经济政策和财经法规执行情况的综合性审计。任期经济责任审计一般包括离任审计和任职期间年度例行审计。

The audit of economic responsibility when a director of a factory(or manager) in term of office is the synthetic audit of the economic activity fruits of the representative of corporation (a director of a factory or manager) of enterprise when he (she) in term of office,the situation of keeping and increasing value of assets of enterprise,the implementation situation of atate economic policy and the statutes of finance and economics. Economic responsibility audit of a director of a factory(or manager)in term of office generally include leave one’s post audit and year end in term of office routine audit.