关于建立经济责任审计长效机制的对策思考  

Establishment of Long-Term Mechanism of Economic Accountability Auditing

作　　者：苏孜[1] 

机构地区：[1]兰州商学院,甘肃兰州730020

出　　处：《审计与经济研究》2008年第4期18-21,共4页Journal of Audit & Economics

摘　　要：坚持以审计部门主导的联系会议制度、改革和完善全程经济责任审计制度、建立健全经济责任审计信息的供给体系、严格界定经济责任审计的法律职能、提高经济责任审计的和谐性、强化经济责任审计的关联性、建立健全经济责任的督察机构、建立经济责任审计的评价标准和激励机制、注重经济责任审计相关制度之间的均衡等有利于建立经济责任审计的长效机制。The author thinks helpful to establish a long-term mechanism of economic accountability auditing on the basis of the liaison conference system with the audit department as its head. The objectives are as follows： to reform and improve systems of economic accountability auditing, to set up and perfect supplying systems of economic accountability auditing information, to specify its legal functions, to increase its harmony, to strengthen its relevancy, to establish its supervising organizations, evaluating standards and stimulation functions, and to stress the balance of economic accountability auditing.

关 键 词：经济责任 审计 长效机制 

分 类 号：F239.42[经济管理—会计学]