CAJ | 학술논문

我国的经济责任审计制度是适应政治、经济的发展而产生和发展的审计监督制度。经济责任审计评价是经济责任审计的一个很重要的环节,经济责任审计评价指标体系是否完善,对评价结果是否客观、公正有直接的影响。本文结合审计评价指标体系的特点和大学校长经济责任审计的特点,从大学校长的层面对经济责任审计的状况进行分析,构建了大学校长经济责任审计评价指标体系,通过探讨研究设置合理的大学校长经济责任审计评价指标体系,以期能客观合理地对其经济责任进行评价。
아국적경제책임심계제도시괄응정치、경제적발전이산생화발전적심계감독제도。경제책임심계평개시경제책임심계적일개흔중요적배절,경제책임심계평개지표체계시부완선,대평개결과시부객관、공정유직접적영향。본문결합심계평개지표체계적특점화대학교장경제책임심계적특점,종대학교장적층면대경제책임심계적상황진행분석,구건료대학교장경제책임심계평개지표체계,통과탐토연구설치합리적대학교장경제책임심계평개지표체계,이기능객관합리지대기경제책임진행평개。
Economic responsibility auditing system of china is the emergence and development of audit supervision system to adapt to political and economic development.Evaluation of economic responsibility audit of economic responsibility audit is a very important part of economic responsibility audit evaluation index system is perfect,whether the results of the evaluation objective,fair and have a direct impact.In this paper,the characteristics of audit and evaluation index system of economic responsibility audit of University characteristics,from the University of level of economic responsibility audit to analyze the situation,to build the University of economic responsibility audit evaluation system of research by the University to set reasonable evaluation index system of economic responsibility audit,with a view to an objective reasonable evaluation of its economic responsibility.