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经济责任审计是客观评价和界定企业领导人员任期经济责任、加强惩治和预防腐败、推进党风廉政建设的需要。石油销售企业作为国有企业的组成部分,也是加强对国有经济主体进行监管的一个重要环节。但在经济责任审计中还存在一些亟待解决的问题,本文通过阐述在石油销售企业进行经济责任审计的必要性和意义,对经济责任审计中存在的问题提出对策建议。
Economic responsibility audit objectively evaluates and defines the economic responsibilities of the leaders of enterprises during their tenure, and strengthens the need of punishing and preventing corruption and promoting the construction of a clean government. As an integral part of the state-owned enterprises, oil sales enterprises are also an important part of strengthening the supervision over the main body of the state-owned economy. However, there are still some problems to be solved urgently in the auditing of economic responsibility. This paper elaborates the necessity and significance of the auditing of economic responsibility in oil marketing enterprises, and puts forward countermeasures and suggestions on the problems existing in the auditing of economic responsibility.