经济责任审计中存在的问题及对策

On the Problems and Countermeasures in Auditing the Economic Responsibilities

本文从我国经济责任审计工作的发展历程,现阶段经济责任审计工作中存在的主要问题,论述了如何搞好经济责任审计工作,即准确定位、规范行为、加强协调、重视审计成果利用等。

Hacing deeply analyzed the development and present main problems of auditing the economic responsibilities, the paper provides some suggestions for well handling the audit of economic responsibilities: defining the aims, standardizing the practices, strengthening coordination, and emphasizing the use of audit achievements, etc.