经济责任审计研究:评价体系的逻辑框架设计

发布时间：2018-06-23 01:03

本文选题：经济责任审计评价 + 评价体系　；参考：《未来与发展》2009年05期

【摘要】：经济责任审计评价体系研究不仅有利于提升经济责任审计工作质量,加强经济责任审计规范化建设,还有助于完善我国经济责任审计的理论体系。本文阐述了经济责任审计评价体系的研究背景,分析我国不同经济责任审计的各自审计内容,并在此基础之上,提出了构建经济责任审计的指导思想与原则,设计出以共性指标群、类型特征群以及前瞻性指标群为主体的经济责任审计评价体系逻辑框架。
[Abstract]:The research on the evaluation system of economic responsibility audit is not only conducive to improving the quality of economic responsibility audit and strengthening the standardization construction of economic responsibility audit, but also helps to perfect the theoretical system of economic responsibility audit in our country. This paper expounds the research background of economic responsibility audit evaluation system, analyzes the respective audit contents of different economic responsibility audit in China, and on this basis, puts forward the guiding ideology and principle of constructing economic responsibility audit. The logical framework of economic responsibility audit evaluation system is designed, which is composed of common index group, type characteristic group and prospective index group.
【作者单位】：中南大学商学院;
【基金】：湖南省社科基金资助项目“制度伦理视角下审计信用监管机制研究”(07YBB287) 湖南省审计厅审计科研重点课题“湖南省经济责任审计评价体系研究”(湘审学发[2007]4号)
【分类号】：F239.47

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