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| 企业负责人离任审计中的责任界定与评价原则 | |
| 引用本文： | 刘永艳,曲雪梅,刘永红,韩继文.企业负责人离任审计中的责任界定与评价原则[J].青岛农业大学学报(社会科学版),2006,18(1):32-34. |
| 作者姓名： | 刘永艳 曲雪梅 刘永红 韩继文 |
| 作者单位： | 1. 莱阳农学院环境艺术学院,山东,青岛,266109 2. 莱阳市粮食局,山东,莱阳,265200 3. 莱阳市审计局,山东,莱阳,265200 4. 莱阳市财政局,山东,莱阳,265200 |
| 摘 要： | 企业负责人任期届满的更动是一项正常的制度,在离任者和接任者的相互交接中,对离任者必须要有一个公正的鉴定,对接任者必须要有一个明确的交待,因此,如何界定离任者的经济责任,怎样评价离任者的经营业绩,是企业离任审计实务中心须解决的一个问题。 |
| 关 键 词： | 离任审计 责任界定 评价原则 |
| 文章编号： | 1008-7141(2006)01-0032-03 |
| 修稿时间： | 2005年10月11 |
The Responsibility Judgment and the Judgment Principle in the Auditing for Quitting of a Person in Charge of an Enterprise |
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| LIU Yong-yan,QU Xue-mei,LIU Yong-hong,HAN Ji-wen.The Responsibility Judgment and the Judgment Principle in the Auditing for Quitting of a Person in Charge of an Enterprise[J].Journal of Laiyang Agricultural College(Social Science Edition),2006,18(1):32-34. | |
| Authors: | LIU Yong-yan QU Xue-mei LIU Yong-hong HAN Ji-wen |
| Abstract: | It is a normal system that when the duty of a person in charge of an enterprise expires,another person will replace his post.The work to take over between the two persons must be a fair judgment to the person whenwill leave his post and a clear explanation to the person who will take over the post.(Therefore),how to judge the economical responsibility and the business achievements of the person who is to leave his post is a problem that the auditing for quitting of the practical center in the enterprise should solve. |
| Keywords: | auditing for quitting responsibility judgment judgment principle |
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