经济责任审计研究:评价体系的逻辑框架设计  

Research on Economic Responsibility Auditing :The Logical Frame of Assess System Design

作　　者：王慧[1] 刘爱东[1] 

机构地区：[1]中南大学商学院,湖南长沙410083

出　　处：《未来与发展》2009年第5期44-48,共5页Future and Development

基　　金：湖南省社科基金资助项目"制度伦理视角下审计信用监管机制研究"(07YBB287);湖南省审计厅审计科研重点课题"湖南省经济责任审计评价体系研究"(湘审学发[2007]4号)

摘　　要：经济责任审计评价体系研究不仅有利于提升经济责任审计工作质量,加强经济责任审计规范化建设,还有助于完善我国经济责任审计的理论体系。本文阐述了经济责任审计评价体系的研究背景,分析我国不同经济责任审计的各自审计内容,并在此基础之上,提出了构建经济责任审计的指导思想与原则,设计出以共性指标群、类型特征群以及前瞻性指标群为主体的经济责任审计评价体系逻辑框架。Research on economic responsibility auditing assess system will help to raise economic responsibility auditing quality, prompt economic responsibility auditing regulation and improve Chinese auditing theory. The background of research on economic responsibility auditing is discussed in this paper. After content of economic responsibility auditing being analyzed, the directive conception and principles are put forward. At last, the economic responsibility auditing assess system composed by general index, feature index and forecast index is designed.

关 键 词：经济责任审计 评价体系 逻辑框架 

分 类 号：F239.47[经济管理—会计学]