本文選題：任期經(jīng)濟(jì)責(zé)任審計(jì) + 企業(yè)領(lǐng)導(dǎo)人員　； 參考：《中國(guó)鄉(xiāng)鎮(zhèn)企業(yè)會(huì)計(jì)》2007年07期

【摘要】：正一、開(kāi)展國(guó)企領(lǐng)導(dǎo)人任期經(jīng)濟(jì)責(zé)任審計(jì)存在的問(wèn)題(一)存在的難點(diǎn)1.審計(jì)質(zhì)量保證難。目前經(jīng)濟(jì)責(zé)任審計(jì)人員數(shù)量不足且有些審計(jì)人員素質(zhì)低,不能適應(yīng)新的情況。包括精通外語(yǔ)又懂審計(jì)和會(huì)計(jì)專(zhuān)業(yè)知識(shí)人員的缺乏。另外,一旦查出了領(lǐng)導(dǎo)人員個(gè)人問(wèn)題,這時(shí)說(shuō)情的,找關(guān)系的甚至物質(zhì)引誘的都來(lái)了。往往使
[Abstract]:First, the problems (1) of carrying out the audit of the economic responsibility of the leaders of state-owned enterprises during their term of office. Audit quality assurance is difficult. At present, the number of economic responsibility auditors is insufficient and some auditors have low quality, so they can not adapt to the new situation. This includes a lack of people who are proficient in foreign languages and have knowledge of auditing and accounting. In addition, once the personal problems of the leaders have been identified, the emotional, relational and even material lures have come. Often cause
【作者單位】：
【分類(lèi)號(hào)】：F239.47

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