新体制施工企业经理任期经济责任审计探讨  

作　　者：杨志勇 

机构地区：[1]湖南省娄底市城市管理局

出　　处：《技术经济与管理研究》2005年第3期108-109,共2页Journal of Technical Economics & Management

摘　　要：施工企业经理在任期内实行经济责任审计是十分必要的。从实施审计的建安产值、项目上交款、利润、资产与负债、税金、职工收入及再就业、重大决策、无形资产、社会保障体系等指标,运用调查、测算、预测、指标量化和进行定量与定性分析相结合的办法,充分反映经理在任期的各项业绩,使这项工作逐步经常化、制度化。It is quite necessary for the construction business enterprise manager to practise the audit of economic reˉsponsibility.By combining thc method of investigation.Measuring and calcu lating,estimating,qualifying the index,qualitative and quantitative analysis together to fully reflect the various accomplishmentsthe the manager gets in his term of office and to make this job regularize and systemize through the index of practising the audit of peaceful proˉduction value,money handed in by the projects,profits,assets and liability,tax,the workers income and thc re-employment,important decision-making,intangible assets,and social protection system etc.

关 键 词：任期经济责任审计 企业经理 施工 新体制 社会保障体系 职工收入 无形资产 定性分析 指标量化 再就业 经常化 制度化 产值 项目 利润 负债 税金 测算 办法 业绩 

分 类 号：F239.47[经济管理—会计学] F272.91[经济管理—国民经济]