经济责任审计追责与整改中的问题及其对策研究

Accountability and Rectification in Economic Responsibility Audit:Problems and Countermeasures

审计追责与整改既是经济责任审计全过程不可分割的组成部分,又是经济责任审计成果运用的有效措施。针对我国目前经济责任审计追责与整改中存在的固有制度缺陷、缺乏制度化的协同联动、缺乏信息公开和共享等问题,提出了经济责任审计追责与整改的创新机制:基于责任界定创新审计追责和整改的多部门协同工作机制;基于“三个区分开来”构建经济责任审计的容错纠错机制;基于“反馈和协同”创新审计追责与整改的闭环管理系统;基于“畅通、共享”理念创新审计问责与整改的沟通机制;基于“自查自纠”建立组织坚实长效的预防机制。

Audit accountability and rectification are not only an integral part of the whole process of economic responsibility audit,but also an effective measure of utilizing economic responsibility audit results.In view of the inherent system defects,lack of institutionalized coordination and linkage,lack of information disclosure and sharing and other problems existing in the current accountability and rectification of economic responsibility audit in China,we propose an innovative mechanism of accountability and rectification in economic responsibility audit:a multi department collaborative work mechanism based on responsibility definition;a fault-tolerant and error correcting mechanism based on the“ three distinctions”;an innovative close-loop management system based on “feedback and collaboration”;a communication mechanism based on the concept of “opening and sharing”;a solid and long-term prevention mechanism based on “self inspection and self correction”.