目前,审计机关为服务于当前的改革,开展了厂长(经理),任期经济责任审计。这使我联想到既有厂长(经理)离任经济责任审计,就必须有厂长(经理)上任的经济责任目标的审计。一个厂长(经理)在经济目标责任制任期内,目标完成的好坏与经济目标测算的正确有着非常密切的关系。目标低了,企业不费多大的力气就可达到目标。有的企业怕第一年实现利润多了,影响第二年的递增基数,往往有力不出,不思进取。这对国家、企业、个人都不利。如我县某公司1986年本应实现利润29.7万元,但在决算中,却列报了处理有 At present, the auditing agency has established a factory manager (manager) to serve the current reforms and has been responsible for auditing the economic responsibilities during the term. This reminds me of the audit of the economic responsibility of the existing director (manager) who leaves the company and must have the economic responsibility target of the director (manager). A director (manager) has a very close relationship with the correctness of the calculation of economic goals within the term of the economic target responsibility system. With low goals, companies can achieve their goals without much effort. Some enterprises are afraid of achieving more profits in the first year, affecting the growth base of the second year, and often do not have the strength to make progress. This is not good for countries, businesses and individuals. For example, a company in my county was supposed to realize a profit of 297,000 yuan in 1986, but in the final accounts, it was reported that there was a