关于制订《经济责任审计条例》的思考

Reflection on the Rules of Economic Responsibility Audit

本文通过对新修订的《中华人民共和国审计法》和现有的省级《审计监督条例》中关于经济责任审计规定的比较分析,结合中国审计现实情况,提出国务院制定《经济责任审计条例》应明确的一些问题,并提出现阶段应采取的措施。

Focusing on the comparative analysis of rules about economic responsibility audit in Audit Law and Audit Supervision Rules of Anhui Province, this paper puts forward some proposals to avoid audit risk related to carrying out Audit Supervision Rules of Anhui Province, and makes sure some issues on legislation concerning economic responsibility audit.