森工企业经济责任审计现状与创新的思考  

Thinking of the Present Situation and the Innovation of Economy Responsibility Audity in Forest Industry Business

作　　者：傅俊卿 傅饶[2] 

机构地区：[1]带岭林业实验局,黑龙江带岭153106 [2]东北林业大学野生动物资源学院,哈尔滨150040

出　　处：《中国林业经济》2008年第4期12-15,共4页China Forestry Economics

摘　　要：随着经济责任审计工作的深入开展,使经济责任审计工作在党政领导干部队伍建设和选拔任用干部中的作用显得越来越重要。结合森工企业经济责任审计由于资源性、体制性、结构性、社会性矛盾所带来的一系列问题,提出建立森林资产审计评价机制、建立森林生态效益审计评价指标体系的方法、森工企业经济责任审计风险的防范措施和运用森工企业经济责任审计成果思路的基础上,指出了只有在开展经济责任审计的过程中坚持标本兼治、以森林资产审计为核心、有效防范审计风险、转化和利用审计成果,才能充分发挥经济责任审计在森工企业经济发展中的重要作用,不断树立经济责任审计的权威,最大限度地提高经济责任审计的质量。With the deep development of economy resposibility audit, the role of economy resposibility audit becomes more and more important in building the troop of leaders and cadres, and in selecting and appointing cadres. Connecting with a series of contradictions of resource, mechnism, struture and society on economy resposibility audit, based on the innovation of building the appraisal mechanism of forest capital audit, building the metholds of appraisal indexes system of forest ecological benefit, the risk prevention contermeasures of economy resposibility audit and the thinking of correctly using the achive- ment of economy resposibility audit in forest industry business, pointed out paying attention to the function of insisting on treating a disease by looking into both its root cause and symptoms, keeping the core of forest capital audit, changing and using the audit achievment, so can bring the economy resposibility audit into play in economy development in forest industry business and improve the quality of economy resposibility audit.

关 键 词：森工企业 经济责任 审计 

分 类 号：F326.2[经济管理—产业经济]