[1]朱智莉.浅谈新形势下国有企业经济责任审计与其他监督形式的结合[J].青岛远洋船员职业学院学报,2020,41(3):75-77.
　ZHU Zhi-li.A Brief Discussion on the Combination of Economic Responsibility Audit and Other Forms of Supervision in State-owned Enterprises under the New Situation[J].Journal of Qingdao Ocean Shipping Mariners College,2020,41(3):75-77.
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浅谈新形势下国有企业经济责任审计与其他监督形式的结合()
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《青岛远洋船员职业学院学报》[ISSN:2095-3747/CN:37-1489/U]

卷:
41
期数:
2020年3期
页码:
75-77
栏目:
航运企业管理
出版日期:
2020-09-10

文章信息/Info

Title:
A Brief Discussion on the Combination of Economic Responsibility Audit and Other Forms of Supervision in State-owned Enterprises under the New Situation
文章编号:
2095-3747（2020）-03-0075-03
作者:
朱智莉
青岛远洋船员职业学院监督部，山东 青岛266071
Author(s):
ZHU Zhi-li
Department of Supervision, Qingdao Ocean Shipping Mariners College, Qingdao266071, China
关键词:
经济责任审计;  其他监督形式;  结合
Keywords:
economic responsibility audit;  other forms of supervision;  combination
分类号:
F270
文献标志码:
A
摘要:
在企业的审计活动中，经济责任审计发挥着重要作用，但在审计实践中若方法不得当，重点不突出，审计效果就会不理想。本文立足国有企业经济责任审计，探索通过与其他监督形式的结合，提高审计效率，提升审计效果。
Abstract:
In the audit activities of enterprises, economic responsibility audit plays an important role, but in the audit practice if the method is not appropriate, the focus is not prominent, the audit effect will not be ideal. Based on the economic responsibility audit of state-owned enterprises, this paper explores the combination with other forms of supervision to improve the audit efficiency and enhance the audit effect.

参考文献/References:

[1]丁晓蓉.如何在经济责任审计中开展效益审计[J].审计与理财，2015，（6）：25-26.
[2]康健.探讨国有企业经济责任审计与效益审计的结合[J].现代国企研究，2016，（6）：56.
[3]中华人民共和国审计署.党政主要领导干部和国有企事业主要领导人员经济责任审计规定[EB/OL].2019-7-15http://www.audit.gov.cn/n6/n36/c133406/content.html

备注/Memo

备注/Memo:
收稿日期：2020—06—05作者简介：朱智莉，女，会计师
更新日期/Last Update: 2020-09-10