论强化国有企业法人的经济责任审计

Strengthen economic responsibility auditing of an artificial person in state-owned enterprises

国有企业法人的经济责任审计在运行过程中存在的问题主要表现为:定性评价过多、责任界定不准确、评估范围过于狭窄等。为此,本文从审计主体自身和外部两方面分析其成因,进而提出规范经济责任评价、全面提高审计人员素质、完善用人制度、建立有效的协调组织体系等措施,以促进经济责任审计健康有序的发展。

The economic responsibility auditing of an artificial person in state-owned enterprises not only improves the responsibility consciousness of an artificial person in stated-owned enterpises,but also improves the development of stated-owned enterprises,promotes the whole stardard of national economy and reveals the supervision superiority.However,some problems appear in the operating process:qualitatively evaluation too much,the erroneous determination of the responsibility,narrow evaluation range.Therefore,the article analyzes the reasons from the inside and the outside of the auditing subject.Then the article presents the measurses to solve the problems:standardizing the evaluation of economic responsibility,comprehensively heightening auditor quality,prefecting employment system,establishing effectively harmonious organization system in order to make the economic responsibility auditing develop healthily and orderly.