| 经济责任审计运行效果实证研究 |
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| 引用本文： | 李江涛,苗连琦,梁耀辉.经济责任审计运行效果实证研究[J].审计研究,2011(3). |
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| 作者姓名： | 李江涛 苗连琦 梁耀辉 |
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| 作者单位： | 西南财经大学会计学院;中国政府审计研究中心; |
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| 基金项目： | 教育部哲学社会科学研究重大课题攻关项目(07JSD0018); 国家社会科学基金项目(01CZZ010); 西南财经大学211三期项目的资助 |
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| 摘 要： | 经济责任审计以评价领导干部为主,在我国已经运行多年。根据经济控制论和免疫系统观,经济责任审计通过加强经济责任审计力量、强化经济责任审计执行力度和加大经济责任审计业务量,能够预防和惩治领导干部腐败,提高财政收支财务收支绩效。实证研究表明,经济责任审计力量越强,经济责任审计执行力度越大,越能够预防领导干部职务犯罪;审计人员数量越多,审计力量越强大,单位国内生产总值耗费的行政管理费越少。为了提高经济责任审计运行效果,应当构建经济责任审计监控体系。
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| 关 键 词： | 受托经济责任 经济责任审计 运行效果 |
An Empirical Study on Operating Effects of Accountability Audit |
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| Li Jiangtao Miao Lianqi Liang Yaohui.An Empirical Study on Operating Effects of Accountability Audit[J].Audit Research,2011(3). |
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| Authors: | Li Jiangtao Miao Lianqi Liang Yaohui |
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| Institution: | Li Jiangtao Miao Lianqi Liang Yaohui |
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| Abstract: | The accountability audit is mainly about appraising leading cadres.This operational mechanism has been put into action for years.According to the theories of economic control and the views of immune system,accountability audit can prevent cadres from becoming corrupt and punish them accordingly if they commit any crimes,and it also can improve the performance of financial revenue and expenditure.All the functions of this mechanism we mentioned above can take effect by giving more power to it and put more en... |
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| Keywords: | accountability accountability audit operating effects |
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