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施工企业经济责任审计的难点与处理方法
引用本文:甘剑.施工企业经济责任审计的难点与处理方法[J].交通标准化,2008(9):71-73.
作者姓名:甘剑
作者单位:广西壮族自治区公路桥梁工程总公司,广西,南宁,530001
摘    要:施工企业经济责任审计。是对施工企业领导人及其所在企业的资产负债损益的经济、合法、效益性,以及有关经济活动应当负有的经济责任所进行的监督和评价活动。界定、确认被审计人的经济责任是经济责任审计的主题和核心。

关 键 词:施工企业  经济责任  审计  难点  处理方法

Difficulties and Solutions in Economic Responsibility Audit of Construction Enterprises
GAN Jian.Difficulties and Solutions in Economic Responsibility Audit of Construction Enterprises[J].Communications Standardization,2008(9):71-73.
Authors:GAN Jian
Institution:GAN Jian (Guangxi Road & Bridge Engineering Corporation, Nanning 530001, China)
Abstract:Economic responsibility audit of construction enterprises is an supervision and evaluation activity towards the economy, validity and benefit of enterprise leaders and enterprise debt, as well as the economic responsibility of related economic activities. The determination and affirmance of the audited person's economic responsibilities is the theme and key of the audit of economic responsibilities.
Keywords:construction enterprise  economic responsibility  audit  difficulty  solution
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