摘要
经济责任审计制度作为具有中国特色的审计类型,目前已得到广泛的实施。深刻理解经济责任审计中的若干基本理论问题,对指导我们正确施行高校经济责任审计工作大有裨益。本文以受托责任论为起点与基础,相继探讨了经济责任审计的本质及其应有内容,并对任中经济责任审计的必要性进行了初步探讨。
The system of economic responsibility audit, as a type of auditing with Chinese characteristics, has been widely carried out. A deep understanding of some basic theoretical problems in economic responsibility audit will be of great help in guiding our proper implementation of economic responsibility audit work in colleges and universities. This paper, with the accountability theory as its starting point and foundation, has discussed the essence and due content of economic responsibility audit and the necessity of economic responsibility audit term.
出处
《吉林化工学院学报》
CAS
2015年第5期11-14,共4页
Journal of Jilin Institute of Chemical Technology
关键词
受托经济责任
经济责任审计内容
任中经济责任审计
accountability
content of economic responsibility audit
economic responsibility audit term
