价值工程
價值工程
개치공정
VALUE ENGINEERING
2013年
12期
175-177
,共3页
领导干部%经济责任%同步审计%重点%方法
領導榦部%經濟責任%同步審計%重點%方法
령도간부%경제책임%동보심계%중점%방법
leading cadres%financial responsibility%sychronous auditing%key issues%methods
经济责任审计是我国特有的审计模式和干部监督机制,党政主要领导干部经济责任同步审计是新时期经济责任审计的新方式和新要求.作为一种新的审计形式,必然存在许多新的问题.笔者结合审计实践,分析了党政主要领导干部经济责任同步审计需解决的主要问题,提出了党政主要领导干部经济责任同步审计的主要方法,为进一步推动党政主要领导干部经济责任同步审计进行了有益的探索.
經濟責任審計是我國特有的審計模式和榦部鑑督機製,黨政主要領導榦部經濟責任同步審計是新時期經濟責任審計的新方式和新要求.作為一種新的審計形式,必然存在許多新的問題.筆者結閤審計實踐,分析瞭黨政主要領導榦部經濟責任同步審計需解決的主要問題,提齣瞭黨政主要領導榦部經濟責任同步審計的主要方法,為進一步推動黨政主要領導榦部經濟責任同步審計進行瞭有益的探索.
경제책임심계시아국특유적심계모식화간부감독궤제,당정주요령도간부경제책임동보심계시신시기경제책임심계적신방식화신요구.작위일충신적심계형식,필연존재허다신적문제.필자결합심계실천,분석료당정주요령도간부경제책임동보심계수해결적주요문제,제출료당정주요령도간부경제책임동보심계적주요방법,위진일보추동당정주요령도간부경제책임동보심계진행료유익적탐색.
Auditing of financial responsibility, as a auditing mode, plays a particular role in supervising leading cadres. And synchronous auditing of Party and Government leading cadres' financial responsibility at present phase, has become a new form of and a new requirement for financial responsibility auditing. As a new form of auditing, inevitably there will be some problems. The author, with help of audit practice, made an analysis on the major issues of synchronous auditing of Party and Government leading cadres'financial responsibility and suggested some major methods to settle down the issues, which is a beneficial exploration for improvement in auditing system.
