浅谈我国经济责任审计存在的问题与对策

On the Existing Problems and Its Solutions of the Economic Duty Audit in Our Country

经济责任审计是我国政治经济体制改革过程中应运而生的一种审计类型,随着国有企业改革的深入,经济责任审计愈加重要,同时其凸显的问题也愈明显,因此对经济责任审计的问题研究势在必行。本文拟从分析经济责任审计的必要性及客观存在问题出发,在充分认识经济责任审计的特征的基础上,提出改进当前经济责任审计工作的解决办法。

The economic duty audit is one type of the audit that emerges along with the reformation of the political economic system in our country.With the further reformation of the state-owned business enterprise,the economic duty audits become more important.Meanwhile, its existing problems seem apparent and serious.Therefore, the study of the economic duty audi must be enforced.This paper analysed its necessity and its objective existing problems as well,and provided the solutions to improving its current work on the basis of the characteristics of the economic duty audit.