完善国有企业领导人员经济责任审计的几点思考

Thinking on Improving the Economic Responsibility Audit of Leaders of StateOwned Enterprises

目前国有企业领导人员经济责任审计的发展还不够平衡、部分国有企业内部审计部门受到若干"瓶颈"问题的制约,企业内部开展经济责任审计工作的广度、力度及效果还不太理想。为此,结合工作实践探讨如何完善国有企业领导人员经济责任审计。研究认为:建立经济责任审计联席会议制度、健全经济责任审计评价指标、创新审计手段和方法、提高审计队伍整体素质和创新审计服务方式等措施有利于促进企业经济责任审计工作的开展,提高经济效益,实现国有资产保值。

As current development of the economic responsibility audit of leaders of state-owned enterprises is not balanced, internal audit departments of some state-owned enterprises are restricted by several"bottleneck"problems and the economic responsibility audit inside the enterprises is not carried out well in width, depth and effectiveness, the paper discusses how to improve the economic responsibility audit of leaders of state-owned enterprises based on work practices. Study shows that establishing a system of joint conference for economic responsibility audit, improving evaluation indexes for economic responsibility audit, making innovations in audit methods and means, improving the overall quality of audit team and innovating audit services are favorable to developing the economic responsibility audit of enterprises, improving economic benefits and maintaining the value of state-owned assets.