企业领导人员经济责任审计评价指标体系探讨

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.

On economic responsibility audit evaluation index system of enterprise leaders

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.