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论党政领导干部任期经济责任审计功能拓展
引用本文:阮滢.论党政领导干部任期经济责任审计功能拓展[J].审计与经济研究,2008,23(2):10-14.
作者姓名:阮滢
作者单位:郑州航空工业管理学院,会计学系,河南,郑州,450005
摘    要:党政领导干部的任期经济责任愈加明确与强化促使党政领导干部任期经济责任审计功能从简单的“合法性”监督向“四E性”评价方向拓展,进而引起任期经济责任审计评价内容、评价方法、评价指标上的创新。

关 键 词:经济责任审计  功能拓展  评价指标

Functional Expansion of Economic Responsibility Auditing for Party and Government Leaders during the Tenure of Office
RUAN Ying.Functional Expansion of Economic Responsibility Auditing for Party and Government Leaders during the Tenure of Office[J].Economy & Audit Study,2008,23(2):10-14.
Authors:RUAN Ying
Abstract:As the economic responsibility becomes clearer during the Party and government leaders' tenure of office.It is essential to promote the auditing functions from simple legal supervision to 4 Es evaluation which aimed at the economic responsibility during the tenure of the Party and government leaders.It is also important to innovate on the evaluation contents, evaluation methods,evaluation indexes of economic responsibility auditing during such tenure of period.
Keywords:economic responsibility auditing  function expansion  evaluation index  
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