经济责任审计与财务收支审计的关系

The Relationship between the Auditing of Economic Responsibility and the Auditing of Fiscal Balance

经济责任审计 ,是在改革开放和发展市场经济的新形势下产生的 ,是考察领导干部任期的经济责任 ,选拔和任用干部的重要依据。经济责任审计与财务收支审计紧密相连 ,两者在许多方面既有共同之处 ,也有不同点。本文结合近几年在高校进行经济责任审计与财务收支审计工作的实践 ,来分析经济责任审计与财务收支审计的联系。

The auditing of economic responsibility, which has just come into existence in the new situation of the reform and opening-up and development of market economy, is an important criterion for judging the economic responsibility of leaders during their tenure of office. The auditing of economic responsibility and the auditing of fiscal balance are closely related. The two have both similarities and differences. On the basis of the practice in the auditing of economic responsibility and fiscal balance in institutions of higher learning in recent years, this paper analyzes the relationship and differences between the two kinds of auditing and ways to combine them.