论文部分内容阅读
1999年5月,中共中央办公厅、国务院办公厅联合下发《国有企业及国有控股企业领导人员任期经济责任审计暂行规定》以来,国家审计署和地方各级审计机关与时俱进,开拓创新,扎实地开展企业领导人员任期经济责任审计工作,取得了重要阶段性成果,受到社会各界的广泛关注。同时,社会政治、经济、法律环境的不断深化也对经济责任审计工作提出了新的挑战和要求。不断改进和切实完善经济责任审计工作成为各级国家审计机关面临的共同课题和严峻考验。本文试图从会计核算原则的角度出发,对此问题谈几点不成熟的意见,希望能有所裨益。
Since May 1999, the General Office of the CPC Central Committee and the General Office of the State Council jointly issued the Interim Provisions on the Audit of the Economic Responsibilities of Leading SOEs and SOEs in Their Term of Office, since the National Audit Office and the local auditing organizations at various levels have been advancing with the times and pioneering and innovating , Solidly carried out the audit of the economic responsibilities of the leaders of enterprises during the term of office, obtained important stage results and got wide attention from all sectors of society. In the meantime, the constant deepening of social, political, economic and legal environments has also posed new challenges and requirements for economic responsibility auditing. Constantly improving and practically perfecting the auditing of economic responsibilities has become a common issue and a severe test for the auditing organs at all levels of the state. This article tries to talk about the accounting principle from the perspective of this issue to talk about some immature opinions, I hope can be helpful.