摘要
经济责任审计是一项独具中国特色的政府审计制度安排。然而,其理论研究在一定程度上滞后于实际工作的进展,如目标经济责任的确定、经济责任审计的载体等基本理论问题,还没有得到深入的探索和研究,制约了经济责任审计实施的效率和效果。本文以政府两级委托代理与两类管理关系的分析为依托,提出了目标经济责任的责任层级体系。
Economic responsibility audit is a unique system arrangement in China.However,fundamental research of economic responsibility audit lags to the practice in some extent,such as the goal economic responsibility's determination,economic responsibility audit's carrier and so on. These theoretical problems have not deeply explored and restricted the economic responsibility audit's efficiency and effect.This article takes Principal-Agency theory as analytical framework to elaborate the goal economic responsibility's system.Finally,it proposed several theoretical questions.
出处
《会计研究》
CSSCI
北大核心
2009年第6期18-22,共5页
Accounting Research
基金
2007年度教育部哲学社会科学研究重大课题攻关项目(07JZD0018)<经济责任审计与审计理论创新研究>的阶段性成果之一
审计署审计科研所2007年立项课题<目标经济责任的确定与构建经济责任履行报告研究>的成果之一
