构建事业单位经济责任审计评价指标体系的探索  

Building the Auditing Index System of the Leaders' Economic Responsibility in Non-profit Organizations

作　　者：王蔚[1] 

机构地区：[1]常州市教育局审计处,江苏常州213022

出　　处：《江苏工业学院学报（社会科学版）》2007年第2期45-47,共3页Journal of Jiangsu Polyetchnic University:Social Science Edition

摘　　要：对事业单位领导干部经济责任审计的有效保证,是构建一套事业单位干部经济责任审计评价指标体系。在构建评价指标中的过程中,指标的设置、各项指标权重的确定以及如何对指标进行综合量化评价是其中的重点。It is an efficient way to afford guarantee to build the auditing index system of the leaders＇ economic responsibility in non--profit organizations. In the process of building the economic responsibility auditing index system , there are some focuses, including the setting of evaluation index in the auditing system, the proportion of index, the planning and application of the evaluation system and how to measure the comprehensive auditing in a mathematical way.

关 键 词：事业单位 经济责任审计 评价指标体系 

分 类 号：F239.41[经济管理—会计学]