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队长(包括经理、厂长,下同)离任经济责任审计,是随着我国社会主义企业改革的深入而建立的一种审计制度。实践证明,在队长离任时进行经济责任审计,对加强微观经济监督、宏观经济控制和完善队长负责制,促进管理体制和干部制度改革等,都具有积极作用。随着改革的深入发展,地质勘探系统已普遍推行队长负责制,同时也出现了一些新问题。有的队长考虑眼前利益多,从长计议少;注重任期内政绩多,规划未来少;为职工搞实惠多,考虑国家利益少,甚至出现违纪现象。
Captain (including manager, director, the same below) audit of outgoing economic responsibility, with the deepening of socialist enterprise reform in our country to establish an audit system. Practice has proved that auditing economic responsibility when the captain leaves office plays an active role in strengthening microeconomic supervision, macroeconomic control, improving the captain responsibility system, and promoting the reform of the management system and the cadre system. With the deepening of the reform, the system of captain responsibility has been generally implemented in the geological prospecting system, and some new problems have also emerged. Some of the captains consider the immediate interests of many, from a long discussion less; pay attention to term performance and more planning less; for employees to engage in more benefits, consider the national interest, and even disciplinary phenomenon.