行政事业单位经济责任审计若干问题分析

任期经济责任审计是对党政机关领导干部和企事业单位领导人员进行监督管理的重要手段,审计成果是对被审计单位领导任职期间经济责任的客观评价,是对干部考核、综合评价、任用和嘉奖兑现的重要依据.本文将对如何规范和完善经济责任审计内容、审计评价原则、审计评价系统谈几点见解.     

任期经济责任审计几个相关问题的探讨

本文就企业领导人员任期经济责任审计中 ,审前阶段的审计对象范围及审计内容范围的确定 ;审中阶段的经济责任界定 ;审后阶段的审计结果运用等相关问题进行了探讨 ,旨在为进一步做好企业领导人员任期经济责任审计工作 ,促进企业加强和改善经营管理 ,提高经济效益。     

乡(镇)长任期经济责任审计评价指标初探

针对乡(镇)长任期经济责任审计评价的共性内容,乡(镇)长任期经济责任审计评价指标应围绕主要经济指标完成情况,经济管理权履行情况、经济决策权执行情况和个人收入及廉洁自律情况四块评价指标进行审计评价.     

经济责任审计评价应注意的问题

经济责任审计是审计机关、内部审计对党政领导干部或企业领导人员所在单位财政、财务收支及相关经济活动的审计,以监督、评价和鉴证党政领导干部或企业领导人员经济责任履行情况的行为.审计评价是经济责任审计工作的中心环节,本文作者阐述了经济责任审计评价的概念,以及在实际审计工作中,进行经济责任审计评价时应注意的几个问题.     

论企业内部经济责任审计

加强内部经济责任审计 ,对于考核、选拔领导干部 ,增强领导干部的责任感 ,促进企业合法经营 ,提高企业经济效益有着重要作用。企业内部经济责任审计的目的和要求 ,审计的主要内容、实施重点、评价内容及风险控制等 ,以及应注意的问题及对策     

浅探企业任期经济责任审计的内容

企业领导人是企业管理的第一设计者 ,对于其任期经济责任的审计 ,既要确认企业组织的资产、负债、损益的真实、合法、有效性 ,同时又要确认任期被审人的经营责任、管理责任、财经法纪责任、社会责任 ;既要确认任期经济指标完成情况 ,更不能忽视组织的可持续发展。     

厂长(经理)离任审计中常见问题浅议

离任审计是审计机关为适应建立现代企业制度的需要,保障企业国有资产保值增值,依据党和国家的方针政策和财经法规,对离任厂长(经理)在任期内目标完成情况和经济责任履行情况进行考核、评价和监督的一种审计行为,也是一种全面的、综合性的经济责任的监督活动.它在保护国家财产,严肃财经法纪、促进廉政建设等方面起到了一定的作用,但在实际工作中还存在一些问题需要探讨.     

浅谈对控股分（子）公司负责人任期经济责任审计的规范操作

为了进一步规范控股分(子)公司负责人任期经济责任审计工作，通过采用一定的审计方法和审计程序，对所在企业资产、负债、损益的真实、合法和效益情况审计，分清不同时期负责人的经营业绩和应承担的经济责任。为公司领导和有关部门全面考察和合理使用干部提供依据。     

审计中如何界定县级领导的经济责任

不同于常规的审计工作,经济责任审计的最终目的是对相关的经济责任人在任职期间对某单位或者某经济活动所应当承担责任的具体履行情况进行审计,以便于为相关部门提供一定的参考依据.对于地方县市相关领导干部的经济责任审计涉及到了对其个人的评价与处理,因而在审计的时候应当慎重、细致,准确的界定出县委书记与县长的经济责任.     

论财务总监制度

财务总监制度是为保护投资者合法权益 ,保证企业总经理任期目标责任实现的经济监督制度 ,是企业投资者的经济监督行为。但其与总会计师制度及内部审计制度有着各自的特点和一些方面的区别 ,并由此而研究财务总监的工作权责和工作责任等方面的问题。     

内部经济责任审计的评价指标体系分析

经济责任审计是一项特殊的审计鉴证和评价活动,能否正确评价审计对象任职期间的工作业绩与应负的经济责任,关键在于能否合理设置并运用评价指标体系。文章在遵循重要性等原则的基础上,尝试建立一套包括企业盈利能力指标等在内的评价指标体系。     

Patterns of death in world leaders

This study presents an analysis of the mortality patterns of people who become world leaders. Using information in the public domain, we identified 261 world leaders who died between 1965 and 1996. Of these, 118 died while in office, 44% violently, often by assassination. Of the 143 leaders who died after leaving office, 11% died violently. The violent deaths occurred worldwide but most frequently in the Middle East/South Asia and sub-Saharan Africa regions. The most frequent natural causes of death among world leaders were heart disease, cancer, and stroke. Mortality patterns reveal that the longevity of those leaders who died of natural causes could have been predicted by U.S. life tables. This study suggests that world leaders are neither biologically "tougher" nor more vulnerable to disease than others; however, their odds of dying violently while in office are high.     

Relational identity theory: A systematic approach for transforming the emotional dimension of conflict.

Emotions are a vital dimension in conflicts among nation-states and communities affiliated by common ethnic, economic, or political interests. Yet the individuals most responsible for managing such conflicts—heads of state, CEOs, intellectual or religious leaders—are often blind to the psychological forces affecting their interests. During 20 years of international research, consulting, and teaching, I have developed a program for teaching thought leaders how to apply psychological principles to achieve their aims while also reducing negative outcomes such as violence, social upheaval, and economic displacement. In this article, I present relational identity theory (RIT), a theoretical and intellectual framework I have originated to help people understand and deal with key emotional dimensions of conflict management. I argue that national and communal bonds are essentially tribal in nature, and I describe how a tribe's unaddressed relational identity concerns make it susceptible to what I term the tribes effect, a rigidification of its relational identity. I provide strategies based on RIT for mitigating the tribes effect and thus enhancing global security. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

The matrix protein of HIV-1 is not sufficient for assembly and release of virus-like particles

There is an expectation for Nursing Development Units (NDUs) to explore and develop the clinical leadership role. This paper describes how 28 Department of Health funded NDUs in England sought to meet this objective. We describe the personal and professional characteristics of NDU clinical leaders (CLs) and their perceived responsibilities. We identify 10 elements which appear to be central to the CL role and together form a core role set of the leader which is applicable, to some extent, across clinical specialties and settings. The position of the CL in the organizational hierarchy emerges as crucial to his/her ability to act on these responsibilities and fulfil a leadership role.     

浅谈内部审计项目的质量控制

内部审计是企业管理中的一个重要的组成部分，它通过对企业内部经济活动的监督与评价，帮助企业堵塞漏洞，增收节支，加强管理，提高经济效益，而审计目标能否实现，将取决于审计质量的高低。而审计质量是审计工作的生命线，是有效完成审计任务、降低审计风险、提高审计效益的保证。本文从审计工作各环节进行全方位、全过程的质量管理和控制方面，分析了如何进行有效的审计质量控制，达到服务于企业管理，最大限度地发挥内部审计的作用。     

论企业经济效益审计的重点和方法

实施经济效益审计,是当前企业审计工作的重点。经济效益审计是由审计机构或人员依照一定的评价标准,对企业利用资源的经济性、效率性、效果性进行综合评价,通过评价效益的优劣,挖掘提高效益的潜力,以促进企业改善管理。本文从经济效益审计的重点和方法入手,结合审计实践,进行探讨。