责任审计

But now, under the changing of the society ,our Economy obligation audit is going head arduously and it's efficiency is decreasing is decreasing gredualy because it's development speed can't meet the demand of the increasing problem. Therefore, that's become a severe task.

但在当前，我国的经济责任审计在社会转型的背景下艰巨进行，其自身发展速度不及其所要解决问题发展的速度，导致其有效性逐步下降。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state-owned property right" and "public contract" of our state-owned enterprise.

独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state－owned property right" and "public contract" of our state－owned enterprise.

摘 要］独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

Such doing, to audit staff, can arouse the enthusiasm of audit staff, the evaluation; that makes just and sound to leading the economic responsibility inside cadre lieutenancy from will be look by audit unit, check easily problem, facilitating investigation is analysed, fulfil responsibility in time, make leave one's post person hand in clearly, inductee is received so that be clear that; looks from branch of constituent human affairs, can produce beforehand feedback effect, receive audit report beforehand, facilitating understanding arrives true condition of the cadre, provide referenced basis to appropriate appoint cadre.

这样做，对审计人员来说，能够调动审计人员的积极性，对领导干部任期内的经济责任做出公允的评价；从被审计单位来看，容易核对问题，便于调查分析，及时落实责任，使离任者交得明白，就任者接得清楚；从组织人事部门来看，能够发挥事前反馈作用，事先接到审计报告，便于了解到干部的真实情况，对恰当任用干部提供参考依据。

This article the leading cadre tenure in office economic accountability audit existence to the party politics the question to carry on the analysis, and proposed the solution.

本文对党政领导干部任期经济责任审计存在的问题进行了分析，并提出了解决办法。

To prefectural class the following party card leads cadre lieutenancy to have economic responsibility audit, it is the important step that strengthens management of pair of party card cadre to supervise.

对县级以下党政领导干部任期进行经济责任审计，是加强对党政干部管理监督的重要措施。

Audit of term economic responsibility can improve upright and honest work of the leaders and cadres.

任期经济责任审计，对于促进领导干部的廉洁勤政可以起到重要的作用。

Economic responsibility audit in terms of office has happened and developed with the country political and economic reform.

任期经济责任审计是伴随着我国经济体制改革和政治体制改革而产生和发展的。

It is core of the auditing for economical duties of officials during their tenures.

是任期经济责任审计工作的核心。

It is core of the auditing foreconomical duties of officials during their tenures.

是任期经济责任审计工作的核心。

Chrysanthemum of 10 thousand birthday is lax to edaphic requirement, with the arenaceous qualitative loam with fecund, good drainage had better.

万寿菊对土壤要求不严，以肥沃。排水良好的砂质壤土为好。

He unstepped the mast and furled the sail and tied it.

他拔下桅杆，把帆卷起，系住。