浅谈当前经济责任审计存在的问题及对策

Problems and Countermeasures of Current Economy Responsibility Audit

开展领导干部经济责任审计,其目的是加强对领导干部的监督和管理,从机制和源头上防范和治理腐败行为。目前我国的经济责任审计在实践中还存在相关法律法规不建全,经济责任审计的难度大,审计人员力量不足与审计任务繁重,审计人员知识结构不合理,“先审后离”的原则贯彻难度过大,审计成果运用与经济责任审计的目的存在差距等问题。提出应尽快制订《经济责任审计法》,使经济责任审计法制化和制度化;通过创新工作方法提高工作效率;建立高素质职业审计队伍;严格审计程序,规避审计风险;将审计结果与干部使用相结合等措施健全经济责任审计制度。

The purpose of launching the leading cadre＇s economy responsibility audit is to strengthen the supervision and management on leading cadre, take precautions against and manage the corrupt behavior from mechanism and source. However, the economy responsibility audit of our country exists some problems yet in practice at present, such as the relevant laws and regulations is imperfect, the difficulty of economy responsibility audit is great, auditors＂ strength is insufficient and auditing task is strenuous, the knowledge structure of the auditors is unreasonable, there exists disparity in utilization of auditing achievements and purpose of economy responsibility audit. The measures to settle these problems of economy responsibility audit includes making Law of Eeconomy Responsibility Audit as soon as possible, legallzing and institutionalizing economy responsibility audit, improving working efficiency through innovatiing the work methods, setting up high - quality professional auditing team, strictly enforcing auditing process, evading the auditing risk, and combining auditing results and cadre using.