论文部分内容阅读
实行厂长(经理)经济责任制,扩大企业的各种自主权,是以服从国家计划和管理为前提的,离开这一前提,不仅不利于国家的宏观计划指导和控制,而且还会偏离社会主义方向。为此,实行厂长(经理)经济责任制,对离任厂长(经理)进行离任经济责任审计,是体现国家必须加强宏观控制与监督这一职能的一个重要手段。实行厂长(经理)离任经济责任审计在短期内得到迅速发展,给人们以启示。对国营企业的审计监督形式应重点转向经济责任方面,这是审计实践给理论研究提出的一个新课题,对探讨具有中国特色的社会主义审计监督形式,具有十分重要的理论意义和实际意义。
The implementation of the director (manager) economic responsibility system and the expansion of the company’s various autonomy rights are predicated on compliance with national plans and management. Leaving this premise not only does not benefit the country’s macro-planning guidance and control, but it also deviates from society. Direction. To this end, the implementation of the factory manager (manager) economic responsibility system, and the departure of the factory manager (manager) to perform the economic responsibility audit, is to reflect the country must strengthen the macro control and supervision of this function an important means. The implementation of the economic responsibility audit of the director (manager) leaving the office has been rapidly developed in the short term, giving people inspiration. The form of audit supervision of state-owned enterprises should focus on economic responsibility. This is a new topic proposed by the audit practice for theoretical research. It is of great theoretical and practical significance to explore forms of socialist audit supervision with Chinese characteristics.