| 经济责任审计及其风险规避 |
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| 引用本文： | 解梁秋,刘春玲,马淑慧.经济责任审计及其风险规避[J].长春工程学院学报(社会科学版),2006,7(3):43-46. |
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| 作者姓名： | 解梁秋 刘春玲 马淑慧 |
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| 作者单位： | 长春工程学院,长春,130021;长春税务学院,财务处,长春,130021;长春市房地局,长春,130061 |
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| 摘 要： | 目前,经济责任审计成为加强党政领导干部管理和监督,促进领导干部廉洁自律的重要手段,但由于审计对象和目标的复杂性,经济责任评价指标欠规范等原因,使审计风险广泛存在。为规避审计风险,本文从完善审计法律法规、规范审计程序和推行双向承诺制度等方面做了有益的探讨。
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| 关 键 词： | 经济责任 审计风险 风险规避 |
| 文章编号： | 1009-8976(2006)03-0043-04 |
| 修稿时间： | 2006年3月14日 |
Economic responsibility audit and risk avoidance |
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| XIE Liang-qiu,LIU Chun-ling,MA Shu-hui.Economic responsibility audit and risk avoidance[J].Journal of Changchun Institute of Technology(Social Science Edition),2006,7(3):43-46. |
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| Authors: | XIE Liang-qiu LIU Chun-ling MA Shu-hui |
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| Abstract: | At present,economic responsibility audit becomes important means of our party to strengthen management and supervision of the Party's leaders and also promotes their loyalty and self-discipline to the Party and government.However,audit risk exists widely,because the object and target of audit are so complex and the economic responsibility appraisal guideline is not quite standard.In order to avoid the audit risk,the text made beneficial discussions in many ways,including standardizing audit formality,practicing two-way compliance institution and so on. |
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| Keywords: | economic responsibility audit risk risk avoidance |
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