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试论市县长经济责任审计的指标分析评价

Evaluation and Index Analysis of the Financial Responsibility of Mayors and County Governors in Auditing
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摘要 市、县长经济责任审计是领导干部经济责任审计的深化和拓展。如何评价地方行政首长的经济责任 ,在实践中还没有统一的标准。建立起全新的经济指标评价体系是一种有益的探索。运用历史的、辩证的思维方法和合理的、有效的技术方法进行指标分析对准确评价经济责任起到重要的指导作用。对此 ,经济指标分析要因地制宜、突出重点 。 The financial responsibilities of mayors and county governors in auditing should be regarded as the deepening and development of the financial responsibilities of leading cadres in auditing. Different people have different views about the ways of the evaluation of local chief executives' financial responsibilities. It is a valuable exploration to establish a completely new evaluation system for financial index. We should make a reasonable and effective analysis of index by applying historical and dialectical methods, which not only plays an important role in the accurate evaluation of their financial responsibilities, but makes full preparations for the gathering of such material as well. The analysis of financial index should be made according to the local conditions with the main points stressed, without which the follow-up evaluation will be theoretically impossible.
作者 莫汝强
出处 《湖州师范学院学报》 2004年第3期120-123,共4页 Journal of Huzhou University
关键词 经济责任审计 评价指标 经济方法 audit of the financial responsibilities evaluation index financial methods
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