摘 要：领导干部经济责任审计是指各级政府审计机关或其授权机构受法定代表人主管领导和干部管理部门的委托，对医院管理者在任期内的工作成果进行鉴定，明确经济责任，客观公正地评价其经济状况和经营业绩的活动。目前领导干部经济责任审计,缺少量化对比分析, 经济责任审计评价不规范，经济责任难以界定。审计成果运用滞后，问题整改难以落实。建议：突出审计重点，强化任中审计，做好医院管理者经济责任审计评价。

 关键词：领导干部 经济责任审计 审计现状 审计建议

 Abstract: Economic responsibility audit of leading cadres is a activities of all levels of government's audit institutions or its authorized agencies objective and impartial evaluation of their economic status and results of operations. Currently, economic responsibility audit of leading cadres lacked quantitative comparative analysis and Standard economic responsibility audit evaluation, makes it impossible to solve the problem. Therefore, hospital should highlight key audit and strengthen the audit process, make the audit mechanism becomes perfect.

 Keywords:Leading cadres Economic responsibility audit Audit of the status quo Audit recommendations

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 百拇医药网 http://www.100md.com/html/paper/1671-9174/2011/11/13.htm
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