第一条为了加强对国有企业及国有控股企业领导人员（以下简称企业领导人员）的管理和监督,正确评价企业领导人员任期经济责任,促进国有企业加强和改善经营管理,保障国有资产保值增值,根据《中华人民共和国审计法》以及其他有关法律法规,制定本规定。第二条本规定所称企业领导人 Article 1 In order to strengthen the management and supervision of the leaders of state-owned enterprises and state-controlled enterprises (hereinafter referred to as the leaders of the enterprises for short), correctly evaluate the economic responsibilities of the leaders of enterprises for a term, promote the state-owned enterprises to strengthen and improve their operation and management, guarantee the preservation and appreciation of state- According to the “People’s Republic of China Audit Law” and other relevant laws and regulations, the provisions of this provision. Article 2 The business leaders mentioned in these Provisions