再论黑龙江省国有企业领导经济责任审计评价内容

ON ECONOMIC RESPONSIBILITY AUDIT EVALUATION OF STATE-OWNED ENTERPRISE LEADERS IN HEILONGJIANG PROVINCE

随着我国市场经济的不断发展和国有企业改革的逐渐深入,国家治理下的经济责任审计作为评价领导履职情况的重要组成部分,成为各方关注的焦点。梳理国内相关研究成果发现,目前我国经济责任审计制度不完善,评价指标不统一,主观性过强等问题突出。分析了黑龙江省国企领导经济责任审计的现状,提出建立国企领导经济责任审计评价指标的5个基本原则,从12个方面提出我国国企领导经济责任审计评价的内容。

With the development of market economy and the deepening reform of state-owned enterprises in China, economic responsibility audit, as an important part of evaluating the performance of state-owned enterprise leaders, has caught the attention of all parties. The relevant research literature is reviewed, with the finding that the current economic responsibility audit system still needs improvement with prominent problems such as disunified evaluation indicators, subjectivity of evaluation, and so on.The current situation is examined on economic responsibility audit of state-owned enterprise leaders. Then five basic principles are put forward for the evaluation indicators of economic responsibility of those leaders, with ten aspects of economic responsibility audit evaluation of them.