对现行经济责任审计制度的思考

Thinking of current audit system of economic responsibility

针对现行经济责任审计制度实施中的难点和矛盾,提出完善措施。包括实行联合审计制、 建立具有行政监督职能的经济责任审计机构、理顺干部变动与审计的关系、改进审计方法等。

The author puts forward the mesures to perfect current audit system of economic responsibility in accordance with the difficult points and contradictory when implementing it.