企业经济责任审计评价系统的构建:基于系统论指导下一个可参考的框架  

Enterprise Economic Responsibility Auditing Evaluation System Construction——A Referential Framework under the Guidance of Systematology

作　　者：龙立明[1] 朱永良[2] 

机构地区：[1]贵州遵义职业技术学院会计系,贵州遵义563000 [2]天水师范学院经济与社会管理学院,甘肃天水741001

出　　处：《天水师范学院学报》2009年第2期139-141,共3页Journal of Tianshui Normal University

摘　　要：评价是企业经济责任审计工作的重要任务。在审计中,谁对谁进行评价?怎样评价?评价什么?必然涉及到企业经济责任审计的核心问题——即如何设计一个良好的审计评价系统。构建该评价系统时,应在系统论的指导下,遵循权变、系统、整合三大设计理念,注意评价系统要素的完整性,同时也要重视评价系统要素之间关系的内在逻辑性,以期能为企业经济责任审计模式提供一个可供参考的评价系统框架。Evaluation is an important assignment in the audit of enterprise economic responsibility system which is the system of a number of elements, a comprehensive, objective, fair and accurate evaluation of business leaders＇ implementation of economic responsibility for the primary purpose of organic whole. The construction of the evaluation system is following the concept of contingency, systems, and integration under the guidance of the systematology .More attention is paid to the evaluation system elements of the integrity of the evaluation system and to therelationship among elements of the internal logic for the purpose of providing a reference framework of the evaluation system for the economic responsibility auditing model.

关 键 词：企业经济责任审计 评价系统要素 评价系统架构 运行机理 

分 类 号：F275[经济管理—企业管理]