开展对国企领导人任期经济责任审计的思考

发布时间：2018-06-02 00:39

本文选题：任期经济责任审计 + 企业领导人员　；参考：《中国乡镇企业会计》2007年07期

【摘要】：正一、开展国企领导人任期经济责任审计存在的问题(一)存在的难点1.审计质量保证难。目前经济责任审计人员数量不足且有些审计人员素质低,不能适应新的情况。包括精通外语又懂审计和会计专业知识人员的缺乏。另外,一旦查出了领导人员个人问题,这时说情的,找关系的甚至物质引诱的都来了。往往使
[Abstract]:First, the problems (1) of carrying out the audit of the economic responsibility of the leaders of state-owned enterprises during their term of office. Audit quality assurance is difficult. At present, the number of economic responsibility auditors is insufficient and some auditors have low quality, so they can not adapt to the new situation. This includes a lack of people who are proficient in foreign languages and have knowledge of auditing and accounting. In addition, once the personal problems of the leaders have been identified, the emotional, relational and even material lures have come. Often cause
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【分类号】：F239.47

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