auditorial system

Next, it introduces the current situation and defect of auditorial system. Finally, the thesis submits the principle and legal foundation of auditorial system during the leader's tenure of office.
本文首先阐述了任期经济责任审计的概念、职能、特点、目标、分类等问题，进行了经济责任审计的中外比较分析；然后论述了我国任期经济责任审计制度的运行现状和缺陷；最后，提出了经济责任审计的原则和法理依据。