Study on Economic Responsibility Audit in China Based on Management Efficiency

DOI

10.2991/jcis.2008.117How to use a DOI?

Keywords

Binary relative efficiency, Economic responsibility audit, Leaders and cadres Management efficiency

Abstract

Economic responsibility audit, as an innovation of the modern audit system in china, is an economic supervision system of Chinese characteristic. This system is founded to supervise and evaluate the performance on the economic responsibility of party-government leaders and enterprise directing staff, so evaluating impartially is the key of this system and some kind of unfairness existing in the evaluation method can impose important influences on the executing of economic responsibility audit. In this paper, the author raises that the influences of objective foundation can be eliminated by the management efficiency and its binary relative evaluating method, therefore, the result can reflect the actual benefit achieved by the subjective efforts and capability of leaders. Aim of making study on this subject is to enrich and expand the theoretical research on economic responsibility audit and provide some theoretical support and technical guidance to its development.

Copyright

© 2008, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Jinzhi Huang
AU  - Jianzhong Xu
PY  - 2008/12
DA  - 2008/12
TI  - Study on Economic Responsibility Audit in China Based on Management Efficiency
BT  - Proceedings of the 11th Joint Conference on Information Sciences (JCIS 2008)
PB  - Atlantis Press
SP  - 698
EP  - 705
SN  - 1951-6851
UR  - https://doi.org/10.2991/jcis.2008.117
DO  - 10.2991/jcis.2008.117
ID  - Huang2008/12
ER  -