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目前,襄樊市审计局与纪检、监察、检察等七部门联合发文,提出审计机关在开展审计工作的同时,对会计人员的责任进行认定评价。审计机关开展会计人员职责认定评价的积极意义和认定评价所产生的社会效益是不言而喻的。本文拟就开展此项工作的法律依据和在实施认定评价中应注意的法律问题进行一些初步探讨论证。
At present, the Audit Bureau of Xiangfan jointly issued a document with seven departments including discipline inspection, supervision and procuratorial work and put forward that the auditing organ should carry out audit work and at the same time assess the responsibility of accountants. It is self-evident that the auditing organ carries out the positive significance of appraising the accountant’s duty and the social benefit of appraising the appraising. This paper intends to carry out the legal basis for this work and the implementation of the evaluation should pay attention to the legal issues to conduct some preliminary discussions.