关于厂长(经理)经济责任市计的职能问题仁者见仁,智者见智。笔者认为,这一审计形式除了传统意义上的监督、评价、鉴证三大职能外,一项新的更为重要的职能就是决定人事问题,即审计机构或人员对被审单位有关人事变动有部分或全部决定权。这是因为: 第一,经济责任审计源于生产资料所有权和经营权分离后经济责任关系的形成与完善,这种经济责任关系表现在财产所有者享有一定的经济权利,相应的,财产经营者必须承担一定的经济义务。不同的历史时期、不同的制度下的经济责任审计虽然其出发点各不相同,但都有一个共同的特征,即财产所有者根据其享有的经济权利,出于保护财产的原始动机,必然要对其财产经营者在经营期间所承担的经济义务进行审查监督,以确保其财产在他人经营的情况下完整无损并获取最大的经济利益,财产所有者根据审查的结果可以对财产经营者作 On the director (manager) Economic responsibility The function of the city planners benevolence, wisdom see the wisdom. The author believes that this form of audit addition to the traditional sense of the supervision, evaluation, forensic three functions, a new and more important function is to determine the personnel issues that audit institutions or personnel audited units of personnel changes in part Or all the decisions. This is because: First, the audit of economic responsibility stems from the formation and perfection of the economic responsibility relations after the ownership of the means of production and the separation of management rights. This economic responsibility relationship manifests itself in that the owner of the property enjoys certain economic rights. Accordingly, the property manager Must assume certain economic obligations. In different historical periods, economic responsibility auditing under different systems has its own starting point although they all have different starting points. However, all have a common characteristic, that is, the property owner must, according to the economic rights it enjoys, out of the original motives of protecting property Its property manager during the operation of the economic obligations undertaken by the review and supervision to ensure that their property in the case of others to operate intact and obtain the maximum economic benefits, the property owner based on the results of the review can be made to the property manager