企业技术开发(学术版)
企業技術開髮(學術版)
기업기술개발(학술판)
TECHNOLOGICAL DEVELOPMENT OF ENTERPRISE
2013年
11期
111-112,124
,共3页
审计操作指引%经济责任%经营业绩%评价体系
審計操作指引%經濟責任%經營業績%評價體繫
심계조작지인%경제책임%경영업적%평개체계
operation guide of audit%economic responsibility%business performance%evaluation system
文章针对当前经济责任审计存在的不足,构建了企业经济责任审计评价体系的框架。该评价体系框架包括审计操作指引、评价方法和工具、评价指标体系和经济责任评价,旨在为企业内部开展经济责任审计的评价工作提供参考。
文章針對噹前經濟責任審計存在的不足,構建瞭企業經濟責任審計評價體繫的框架。該評價體繫框架包括審計操作指引、評價方法和工具、評價指標體繫和經濟責任評價,旨在為企業內部開展經濟責任審計的評價工作提供參攷。
문장침대당전경제책임심계존재적불족,구건료기업경제책임심계평개체계적광가。해평개체계광가포괄심계조작지인、평개방법화공구、평개지표체계화경제책임평개,지재위기업내부개전경제책임심계적평개공작제공삼고。
This article in view of the deficiencies of the current economic responsibility audit,constructs the evaluation system framework of evaluation system of enterprise's economic responsibility audit,which includes auditing operation guidelines,evaluation index system of evaluation methods and tools,and economic responsibility evaluation,in order to provide references for enterprise to carry out the evaluation of economic responsibility audit.