重庆工商大学学报：社会科学版
重慶工商大學學報：社會科學版
중경공상대학학보：사회과학판
Journal of Chongqing Technology and Business University Social Science Edition
2007年
2期
47~51
,共null页
企业领导人员 经济责任审计 评价指标体系
企業領導人員 經濟責任審計 評價指標體繫
기업령도인원 경제책임심계 평개지표체계
enterprise leader; economic responsibility audit; evaluation index system
根据企业领导人员经济责任评价指标体系建立的要求与原则，结合评价范围，可以将企业领导人员经济责任内容归类为以下8类大类指标：会计信息质量指标；资产质量指标；企业绩效指标；企业遵纪守法指标；内部控制制度指标；任期经济责任目标完成指标；重大经济决策指标；个人遵纪守法限制性指标。其中，前五项指标重在对领导人员所在企业的评价；后三项指标重在对领导人员个人评价。
根據企業領導人員經濟責任評價指標體繫建立的要求與原則，結閤評價範圍，可以將企業領導人員經濟責任內容歸類為以下8類大類指標：會計信息質量指標；資產質量指標；企業績效指標；企業遵紀守法指標；內部控製製度指標；任期經濟責任目標完成指標；重大經濟決策指標；箇人遵紀守法限製性指標。其中，前五項指標重在對領導人員所在企業的評價；後三項指標重在對領導人員箇人評價。
근거기업령도인원경제책임평개지표체계건립적요구여원칙，결합평개범위，가이장기업령도인원경제책임내용귀류위이하8류대류지표：회계신식질량지표；자산질량지표；기업적효지표；기업준기수법지표；내부공제제도지표；임기경제책임목표완성지표；중대경제결책지표；개인준기수법한제성지표。기중，전오항지표중재대령도인원소재기업적평개；후삼항지표중재대령도인원개인평개。
According to the requirement and principle of economic responsibility evaluation index system of enterprise leaders, based on evaluation scope, economic responsibility contents of the enterprise leaders can be classified into such eight indexes as accounting information quality index, asset quality index, enterprise performance index, enterprises＂ criminal record index, inner control regulation index, leaders economic responsibility objective accomplishment index, important economic decision -making index, and the index by using law and regulations to restrict individual, among which, the former five indexes emphasize the evaluation on the enterprises which are led by the leaders and the latter three indexes emphasize evaluation on the leaders.
