通过任中审计推动经济责任审计工作深入开展

针对目前经济责任审计工作中存在的事后审计问题,阐述了开展任中审计的必要性,分析了任中审计的理论依据,归纳和总结了晋城煤业集团凤凰山矿审计工作的具体经验。

Promoting the Profound Development of the Economic Responsibility Audit through the Audit during the Term of Office

In the light of the problem of the ex post audit existing in the current economic responsibility auditing work,this paper expounds the necessity of developing the audit during the term of office,analyzes on the theoretical foundation of the audit during the term of office,and sums up the concrete experiences the auditing work of Fenghuangshan Coal Mine,Jincheng Coal Industrial Group.