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The Demand of Leading Cadres’ Economic Responsibility Audit:Theoretical Framework and Illustration Analysis
Author(s): 
Pages: 138-143
Year: Issue:  15
Journal: Finance and Accounting Monthly

Keyword:  委托代理关系资源经管责任领导干部经济责任审计分工负责制;
Abstract: 通过梳理领导干部经济责任审计相关文献,从受托经济责任发展观、权力制约观和政绩考核观三个方面探索为何会产生领导干部经济责任审计业务,发现要解答此问题则必须以经典审计理念为基础。然后,在此基础上提出领导干部经济责任审计需求的理论框架,并以黑龙江肇源县开展的企业厂长(经理)审计公证及山东菏泽市审计局开展的党政领导干部经济责任审计为例证,认为该理论框架具有一定的解释力。
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