经济责任及其审计评价指标  

Economic Responsibility and Its Audit Evaluating Index Sign

作　　者：王仁福[1] 

机构地区：[1]山东省农村信用社联合社,山东济南250101

出　　处：《山东冶金》2012年第5期61-62,65,共3页Shandong Metallurgy

摘　　要：经济责任不等同于财务会计责任,两者从责任范围、存在状态、计量尺度、责任载体及延伸性等方面既有密切联系又有区别。以财务会计责任指标为主体,在重视财务会计指标的同时,重视企业的发展战略指标、创新能力指标和知识与智力资本指标,将经济责任评价与公司治理、风险管理和内部控制结合起来,才能提高经济责任审计质量。The economic responsibility doesn＇ t equal to financial accountability, from the scope of responsibility, state of being, scales of measurement, the responsibility carrier and extensibility, etc. both closely related to one another and differently. With finance accountancy responsibility index sign as the main body, while valuing the finance accountancy＇s index sign, pay attention to the development of the enterprise strategic target, the innovation ability index and knowledge and intelligence capital index, put together the economic responsibility appraisal and corporate governance, risk management and internal control, so as to raise economic responsibility audit quality.

关 键 词：经济责任 财务责任 评价指标 

分 类 号：F239.47[经济管理—会计学]