论保险企业经济责任审计中的责任评价

发布时间：2018-06-04 20:43

本文选题：经济责任 + 审计　；参考：《保险研究》2008年03期

【摘要】：经济责任审计是保险企业内部审计的一项重要内容。要发挥好经济责任审计的作用,关键在于通过审计,分清经营者的经济责任,对其履行经济责任情况做出正确、科学的评价。当前保险企业经理经济责任审计评价存在的主要问题有评价现象型,避开责任进行评价;评价鉴定型,缺乏对经济责任的评价;评价教条型,责任笼统等。要客观、准确、公正、科学地进行评价,必须把握好审计坚持全面性原则;坚持依法审计;划清责任界限,坚持实事求是;充分考虑到被审计单位的"先天条件"对经营者任期经济责任所产生的影响等问题,以期提高经济责任审计质量,为保险企业加强管理和正确评价责任人提供重要参考依据。
[Abstract]:Economic responsibility audit is an important part of internal audit of insurance enterprises. In order to play the role of economic responsibility audit, the key lies in distinguishing the economic responsibility of the operator and making a correct and scientific evaluation of the performance of economic responsibility. At present, the main problems existing in the audit and evaluation of the economic responsibility of the managers of insurance enterprises are the evaluation phenomenon type, avoiding the responsibility to evaluate; the evaluation appraisal type, the lack of the evaluation to the economic responsibility; the evaluation dogmatic type, the responsibility general and so on. In order to evaluate objectively, accurately, fairly and scientifically, we must grasp the audit and adhere to the principle of comprehensiveness, insist on auditing according to law, draw a clear line of responsibility, and insist on seeking truth from facts. In order to improve the quality of economic responsibility audit and to provide an important reference for insurance enterprises to strengthen management and evaluate the responsible person correctly, this paper fully considers the influence of "congenital conditions" of the audited unit on the economic responsibility of managers.
【作者单位】：中国人民财产保险股份有限公司江苏省分公司;
【分类号】：F239.47

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