国有企业经济责任审计初探

On Economic Responsibility Audit of State-owned Enterprises

在新时代,党和政府全面从严治党对国有企业领导人员经济责任审计提出了新要求,本文从经济责任审计的现状出发,对新时代国有企业领导人经济责任审计难点进行分析,在审计方式、审计内容、审计技术方面进行探讨。

In the new era,the Party and the government have put forward new requirements for the economic responsibility auditing of the leaders of state-owned enterprises by exercising full and rigorous governance over the Party.This paper analyzes the difficulties of the economic responsibility audit of the leaders of state-owned enterprises in the new era from the status quo of the economic responsibility auditing,and discusses the methods,content and techniques of auditing.