Economic responsibility audit

Author: Zhu Jinyu
Publisher:
Publishing Date: 2002-01-01
Features: Implementing the economic responsibility audit system for leaders is an important measure adopted by the Party Central Committee and the State Council to strengthen the appointment, management, and supervision of leaders at all levels, safeguard the appreciation and increase of state-owned assets, promote the construction of a clean government, and curb corruption at its source. Conducting economic responsibility audits holds significant practical and profound historical significance in earnestly implementing General Secretary Jiang Zemin's important thought on "Three Represents," fully playing the role of audit supervision, improving and refining the assessment, management, appointment, and supervision mechanisms for leaders, promoting the strategy of governing the country according to law, strengthening the construction of the cadre force, and fostering the healthy, stable, coordinated, and orderly development of the socialist market economy.
This book was written by researchers and practitioners in audit teaching and practice from relevant universities, based on summarizing the initial experiences of China's audit work and in line with the needs of certified public accountants participating in economic responsibility audits. It explores new methods, situations, and issues in economic responsibility audits, innovatively and systematically studies the theoretical problems and comprehensively resolves the practical challenges in economic responsibility audits. It not only offers theoretical innovation but also provides scientific summaries of practical operations, filling the gap in systematic research on both the theory and practice of economic responsibility audits in China.