| 党政领导干部经济责任审计风险及其防范 |
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| 引用本文： | 汪立元,顾晓敏,陈希晖. 党政领导干部经济责任审计风险及其防范[J]. 中国行政管理, 2011, 0(5) |
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| 作者姓名： | 汪立元 顾晓敏 陈希晖 |
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| 作者单位： | 东华大学管理学院;东华大学;东南大学;南京审计学院; |
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| 摘 要： | 随着中办、国办关于党政主要领导经济责任审计新规的发布,党政领导干部经济责任审计已经进入了稳步推进阶段。由于经济责任审计固有的特征,在党政领导干部经济责任审计的过程中,必然存在因各种不确定性而导致的审计风险。文章在对党政领导干部经济责任审计风险特征分析基础上,指出了现实条件下我国党政领导干部经济责任审计风险存在的主观因素和客观因素,最后提出了防范党政领导干部经济责任审计风险的措施。
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| 关 键 词： | 党政领导干部 经济责任审计 审计风险 防范措施 |
On Economic Accountability Auditing of Party and Government leaders:Risks and Prevention |
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| Wang Liyuan Associate Professor at Business Management School,Donghua University,Shanghai ,Gu Xiaomin Professor at Business Management School of Donghua University,Chen Xihui Associate Professor at International Audit. On Economic Accountability Auditing of Party and Government leaders:Risks and Prevention[J]. Chinese Public Administration, 2011, 0(5) |
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| Authors: | Wang Liyuan Associate Professor at Business Management School Donghua University Shanghai Gu Xiaomin Professor at Business Management School of Donghua University Chen Xihui Associate Professor at International Audit |
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| Affiliation: | Wang Liyuan Associate Professor at Business Management School,Donghua University,Shanghai 200051,Gu Xiaomin Professor at Business Management School of Donghua University,Chen Xihui Associate Professor at International Audit Department of Nanjing Audit University.Nanjing 211189 |
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| Abstract: | With the issuance of new regulation on economic accountability auditing for party and government leaders,the economic accountability auditing of party and government leaders steps into a stable developing stage.As to its intrinsic characteristics,there must be auditing risks caused by uncertainties in the process of economic accountability auditing.Based on the analysis of characteristics,this paper points out some current subjective and objective factors existed in economic accountability auditing and puts... |
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| Keywords: | party and government leaders economic accountability auditing auditing risks precautionary measures |
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