論廠長(經(jīng)理)任期經(jīng)濟(jì)責(zé)任審計(jì)

【摘　　　要】加強(qiáng)廠長(經(jīng)理)任期責(zé)任審計(jì),對于考核、選拔領(lǐng)導(dǎo)干部,增強(qiáng)領(lǐng)導(dǎo)干部的責(zé)任感、危機(jī)感、使命感,督促企業(yè)正當(dāng)經(jīng)營,進(jìn)步企業(yè)經(jīng)濟(jì)效益有著重要作用。廠長(經(jīng)理)任期經(jīng)濟(jì)責(zé)任審計(jì)主要是對任期經(jīng)營目標(biāo)完成情況、現(xiàn)有資產(chǎn)狀況、廠長(經(jīng)理)經(jīng)營治理能力、企業(yè)經(jīng)營行為的正當(dāng)性進(jìn)行審計(jì)。對廠長(經(jīng)理)進(jìn)行任期經(jīng)濟(jì)責(zé)任審計(jì),應(yīng)確定的審計(jì)程序、選擇正確的審計(jì)、突出審計(jì)重點(diǎn)、注重收集審計(jì)證據(jù)。
　　【關(guān)　鍵　詞】廠長;經(jīng)理;經(jīng)濟(jì)責(zé)任;審計(jì)

　　,我國盡大多數(shù)國有大中型企業(yè)的廠長(經(jīng)理)都是實(shí)行主管部分任命制,對廠長、經(jīng)理任期經(jīng)濟(jì)責(zé)任進(jìn)行審計(jì)監(jiān)視,既是搞活國有大中型企業(yè)、確保國有資產(chǎn)保值增值的一項(xiàng)重大舉措,也是國家進(jìn)行宏觀經(jīng)濟(jì)治理和調(diào)控的一種重要手段。

　　一、

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