| 1. | Talks on economical responsibility auditing risk and control
论经济责任审计风险及控制 |
| 2. | Discussion on risk check and evade about economical responsibility audit
试论经济责任审计的风险控制与规避 |
| 3. | The present of universities ' economical responsibility audit work is analyzed , and the main problems in it are presented
摘要通过分析高校经济责任审计工作的现状，找出存在的主要问题。 |
| 4. | It is the inevitable results of economic system and political structure reform that improvement of the importance of economical responsibility audit
经济责任审计重要性的提高，是我国社会经济发展、经济体制及政治体制改革的必然结果。 |
| 5. | Second part is the content of economical responsibility audit , i discuss the main content of economical responsibility audits mainly , this is also a disputable problem in the practice circle too
第二部分经济责任审计内容，这部分主要讨论经济责任审计的主要内容，这也是理论界和实务界争论颇多的一个问题。 |
| 6. | Economical responsibility audit appraisal is the focus and difficult point problem in auditing . but in working practice , how to get hold of the range , way , method of audit appraise is to be studied further . i think , it is neither too wide in appraising the range at the present stage , ca n ' t be too narrow either , the range should be accordance with the request for content
第六部分研究经济责任审计评价问题，笔者首先界定了审计评价和经济责内容提要任审计评价的内涵，指出经济责任审计评价的主体是审计机关，并指出经济责任审计评价与其他审计评价相比较所具备的特点;继而，笔者指出经济责任审计评价应遵循的八项原则。 |
| 7. | Part one of this text is theoretical question study of economical responsibility audit , on the basis of defining the concept of economical responsibility audit and looking back the developing course of economical responsibility audit , i carry on deep analysis to theoretical foundation and realistic meaning of economical responsibility audit
本文的第一部分是经济责任审计理论问题研究，这部分在界定经济责任审计概念和回顾经济责任审计发展历程的基础上，对经济责任审计的理论依据和现实意义进行了深入的分析。 |
| 8. | China does , run by the government to print and distribute " at county level following party and government leading cadre economical responsibility audit temporary provisions term of office " in may 1999 and " state - owned enterprise , and state holding enterprise leader economical responsibility audit temporary provisions term of office " , indicate that economical responsibility audit is already included in the range of country auditing formally
中办、国办于1999年5月印发了《县级以下党政领导干部任期经济责任审计暂行规定》和《国有企业及国有控股企业领导人员任期经济责任审计暂行规定》 ，标志着领导干部任期经济责任审计已经正式纳入了国家审计范围，我国经济责任审计迈上了规范化、法制化的新台阶。 |
| 9. | As to state - owned economy , assets ownership belong to people , government state - run assets representative of ownership , another party is enterprises and public institutions which are regarded as the state - run assets operator . economical responsibility audit take precautions against agency by agreement morals risk afterwards in concerning and screen leading cadre quality important tied mechanism of signal
对于国有经济而言，资产所有权属于人民，政府是国有资产所有权的代表，另一方是作为国有资产经营者的企业和事业单位，其代表是企业、事业单位的法定代表人，所有者与经营者形成以权、责、利相统一的经济责任关系。 |
| 10. | Economical responsibility audit , refer in particular to a higher level supervise activity of auditing authority or other auditing organization , accepting the commission of the relevant department , according to national laws and regulations and relevant policies , auditing the authenticity , legitimacy and benefit nature of financial revenue and expenditure of the department or unit when leading cadre holding a post , and the responsibility to relevant economic activity the leading cadre should shoulder , and apprising the economic duty how the leading cadre fulfil
经济责任审计，是特指审计机关或其他审计组织，接受有关部门的委托，依据国家法律法规和有关政策，审计领导干部任职期间所在部门、单位财政收支、财务收支真实性、合法性和效益性，以及领导干部本人对有关经济活动应当负有的责任，包括主管责任和直接责任，借以评价领导干部履行经济职责情况的较高层次的经济监督活动。 |
