对当前国有企业任期经济责任审计的几点思考

On Auditing Of In-office Financial Responsibility In State-owned Enterprises

企业法人的任期经济责任审计已成为国家审计的重要内容。这种审计的核心是评价被审计人的“经济责任”。在审计的实际工作中应注重思考和准确把握几个方面问题。

The anditing of financial responsibility in legal party's position is an important component in auditing. This paper mainly discusses how to carry it out practice.