西安财经学院学报
西安財經學院學報
서안재경학원학보
Journal of Xi‘an Institute of Finance & Economics
2012年
6期
65~70
,共null页
经济责任审计 审计对象 审计主体
經濟責任審計 審計對象 審計主體
경제책임심계 심계대상 심계주체
economic responsibility audit~audit object~ audit subject
明确以政府为主导的经济责任审计对象可以使政府更好地实现公共资源和公共权力的受托经济责任,清晰受托经济责任的问责机制。按照受托责任理论,并结合我国政府组织构架,可以推理出经济责任审计的对象应该是法人代表(自然人),而非法人。同时,审计主体、审计对象和审计实施者之间的关系是动态的,审计主体决定了审计对象。由此可知,以政府为主体的经济责任审计对象应该是政府职能部门和下级政府机构的主要领导人,而审判机关、检察机关、国有和国有控股企业的主要负责人不应成为政府经济责任审计的对象或主要对象。
明確以政府為主導的經濟責任審計對象可以使政府更好地實現公共資源和公共權力的受託經濟責任,清晰受託經濟責任的問責機製。按照受託責任理論,併結閤我國政府組織構架,可以推理齣經濟責任審計的對象應該是法人代錶(自然人),而非法人。同時,審計主體、審計對象和審計實施者之間的關繫是動態的,審計主體決定瞭審計對象。由此可知,以政府為主體的經濟責任審計對象應該是政府職能部門和下級政府機構的主要領導人,而審判機關、檢察機關、國有和國有控股企業的主要負責人不應成為政府經濟責任審計的對象或主要對象。
명학이정부위주도적경제책임심계대상가이사정부경호지실현공공자원화공공권력적수탁경제책임,청석수탁경제책임적문책궤제。안조수탁책임이론,병결합아국정부조직구가,가이추리출경제책임심계적대상응해시법인대표(자연인),이비법인。동시,심계주체、심계대상화심계실시자지간적관계시동태적,심계주체결정료심계대상。유차가지,이정부위주체적경제책임심계대상응해시정부직능부문화하급정부궤구적주요령도인,이심판궤관、검찰궤관、국유화국유공고기업적주요부책인불응성위정부경제책임심계적대상혹주요대상。
To clear the government-led object of economic responsibility audit would make government achieve better public power entrusted to economic responsibility and clear accountability mechanisms of economic responsibility entrusted. In accordance with the entrusted make responsibility theory, and combining with Chinese government organization frame, we can reason out the economic responsibility audit object should be legal representative (natural), but not legal person. At the same time, the relationship is dynamic among the audit subject, the audit object and audit enforcer. Audit subject decided the audit object. Therefore, the economic responsibility audit object of the government as the main body should be the main leaders of the government departments and the lower government agencies, not the major persons-in-charge of the judicial, procuratorial organs, state-owned and state holding enterprises.