党政领导干部经济责任审计的思考及评价体系  

Thinking on the Audit of Economic Responsibity of Leading Cadres of the Party and Government and the System of Appraisement

作　　者：吕文基[1] 

机构地区：[1]南京审计学院管理学系,江苏南京210029

出　　处：《审计与经济研究》2002年第1期16-19,共4页Journal of Audit & Economics

摘　　要：党政领导干部经济责任审计,是具有中国特色的特殊监督活动,是在权力监督论、监督系统论指导下与经济责任相联系的一种审计形式。评价指标体系和综合评价模型。s: Audit of economic responsibility of leading cadre of the party and govenment is a special supervion action in Chinese way, It is an audit form under the guidance of the theory of authority supervion and the theory of supervison system and connection with economic responsibility. It is a appraisable quota system and a comprehensive appraisable model as well.

关 键 词：中国 党政领导干部 经济责任审计 评价指标体系 评价模型 

分 类 号：F239.47[经济管理—会计学]