反腐倡廉环境下创新国有企业领导人员经济责任审计内容探讨

Innovation of Economic Responsibility Audit of State-owned Enterprise Leaders in the Context of Combating Corruption and Building a Clean Government

反腐倡廉环境下创新国有企业领导人员经济责任审计内容是一项新的课题。本文对探索创新国有企业领导人员经济责任审计内容的必要性和我国法律规定的国有企业领导人员经济责任审计内容进行了综述,并根据审计实践,提出了"探索开展国有企业绩效审计"等5项审计内容,对创新国有企业领导人员经济责任审计内容进行了探讨,并针对目前创新国有企业领导人员经济责任审计内容面临的困难提出了健全绩效审计法律法规和评价指标、完善企业增资扩股行为的法律法规、加强对基层审计人员的培训学习等3条对策。

Innovation of economic responsibility audit of state-owned enterprise leaders has become a new topic for discussion. The paper reviews the contents of economic responsibility audit of state-owned enter-prise leaders prescribed in the laws of our country as well as the necessity of innovation of its contents. Based on auditing practice, the study probes into the innovation of economic responsibility audit of state-owned enterprise leaders, and proposes new contents in five aspects related to the “discussion of per-formance audit in state-owned enterprises”. It thus puts forward in light of current difficulties 3 measures, namely, to establish sound legal regulation and assessment criteria, to perfect laws concerning enterprise’s increase of capital and share, and to strengthen the internal training of basic level auditors.