CAJ | 학술논문

任期经济责任审计，是企业人力资源管理中的一项重要的实际工作，是对领导干部实施监督、约束的重要手段。经济责任审计能够在机制上和源头上对腐败行为实施有效的防止，现已成为国有企业领导干部职业生涯发展中的必需环节。在当前的形势下，基于依法治企、风险防控和推进电网企业精细化管理的要求，全面提高任期经济责任审计的质量，有利于提升供电企业治理水平，防范经营风险，能有效地促进供电企业的生产和经营。
임기경제책임심계，시기업인력자원관리중적일항중요적실제공작，시대령도간부실시감독、약속적중요수단。경제책임심계능구재궤제상화원두상대부패행위실시유효적방지，현이성위국유기업령도간부직업생애발전중적필수배절。재당전적형세하，기우의법치기、풍험방공화추진전망기업정세화관리적요구，전면제고임기경제책임심계적질량，유리우제승공전기업치리수평，방범경영풍험，능유효지촉진공전기업적생산화경영。
Term economic responsibility audit is an important actual work of human resources management in the enterprise, which is an important means of supervision and restraint to leading cadres. Economic responsibility audit can implement effectively prevent corruption on the mechanism and the source, which has become a necessary link in the development of state-owned enterprise leading cadres career. In the current situation, based on the governance in accordance with the enterprise, risk prevention and control and the requirement of advancing the fine management of grid enterprises, it has significant practical value and significance to comprehensively improve the term economic responsibility audit quality, which can conducive to enhance the level of power supply enterprise management and guard against operational risks.