非盈利性组织领导干部的任期经济责任审计初探

经济责任审计是伴随着我国经济体制改革和政治体制改革应运而生的,这项工作责任大、风险大、要求高,开展十多年来,非盈利组织领导干部的任期经济责任审计还处于发展阶段。本文从理论概述方面结合当前实际,分析了这种审计的现状和所面临的困难,非盈利性组织领导干部任期经济责任审计主要是检查公共资源责任、审计计划立项的谨慎性和合法性,以及对非盈利性组织领导干部的任期经济责任审计过程中检查会计资料的特定的目的等方面提出了一些个人的见解。

The Primary Research for Economical Responsibility Auditing of the Management in the Non-profit Organization

The economic responsibility auditing emerges recently,accompanying with the economic system reform and the political system reform of our country.This work is of great responsibility,excessive risk,high requirement.The economic responsibility auditing has already developed more than ten years,the prefecture economic responsibility auditing of the nonprofit organization leaders has still be placed in the seedtime,this paper analyzed the status quo of this work and the actual difficulties,the main work for the economic responsibility auditing is inspecting the responsibility of public resource,as well as for the course of the economic responsibility auditing,the specified purpose for checking accountant data and so on,and brought forward the individual views.