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经济责任绩效评价,是指内部审计机构对被审计人任职期间所在单位的经营情况、财务报表的真实性、合法性、效益性,以及被审计人个人履行经济责任、遵守财经纪律和廉洁自律等情况进行全面审计后,对被审计领导干部履行经济责任情况的最终评定。内部审计机构应当根据审计查证或者认定的事实,依照法律法规、国家有关政策和规定、责任制考核目标、行业标准等,对被审计
Performance appraisal of economic responsibility means the operation of the unit where the auditee is in office, the truthfulness, legality and profitability of the financial statements, as well as the economic responsibility of the auditee in performing his / her duties, compliance with financial discipline and honesty and self-discipline After conducting a comprehensive audit, the final assessment of the audited leading cadres in performing their economic responsibilities. The internal auditing agency shall, in accordance with the facts verified by the auditing or accreditation and in accordance with the laws and regulations, the relevant national policies and regulations, the assessment objectives of the responsibility system and the industry standards,