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来源:百度知道 编辑:UC知道 时间:2024/05/13 04:52:18
开展国有企业经济责任审计的必要性和对策新思维
[中文摘要]
在社会主义初级阶段,作为经济的重要组成部分的国有企业对我国经济发展有着举足轻重作用。国有企业的发展好坏直接关系到国民经济的发展,要想了解国有企业的运营情况以及其今后的发展情况,需要相关部门对其进行经济责任审计,以确定其经济责任,长期以来我国实行的体制使企业得不到足够的自主权,因此无论是政府还是企业对经济责任审计都不是十分重视,随着经济体制的改革,企业的自主权增大,如果经济责任审计工作没有跟上,将会导致国有资产的重大损失,因此开展国有企业经济责任审计十分重要,随着科学技术的发展,计算机等新科学技术在企业的应用对经济责任审计提出了新的要求,特别是近年来一批国有企业负责人的违规事件,更对经济责任审计提出了新的要求。都反映出传统的国有企业经济责任审计已不能适应当今的时代发展,为此我们应在立足于现有的基础上推陈出新,本文主要对国有企业经济责任审计的发展以及其局限性进行分析,阐述进行国有企业经济责任审计的必要性及对策新思维。

[关键词]国有企业 经济责任 对策 新思维

It Be the stateowned enterprise of the economic important constitutive enzyme component to have prominent action to the our country economy development at the social justice entry-level stage.The development quality of the stateowned enterprise relates to to the development of the national economy directly, want the luck camp circumstance of realize the stateowned enterprise and its development circumstance of aftertime, require related department as to it's advance the financial responsibility audit to ascertain its financial responsibility, the our country practices for long time of the structure make the enterprise can not get ripe autonomous right, so is a polity or an enterprise to audit to the financial responsibility regardless all is not value very, along with the reform of the economic system, the autonomous right swell of the enterprise, if the financial responsibility audit job kept up with, will come the serious loss of the stateowned assets, so the development state