经济责任审计与审计理论创新

Economic Responsibility Auditing and Auditing Theory Innovations

经济责任审计是现代审计理论与方法结合中国特色的审计实践产生的一种制度创新,对完善领导干部监管机制、加强党风廉正建设、促进民主政治、维护国家经济安全具有重要的现实意义。《党政主要领导干部和国有企业领导人员经济责任审计规定》的发布使经济责任审计制度以具体法规形式确立起来,标志着其正逐步走向成熟。经济责任审计制度的实施必将更进一步地推动审计理论创新,促进中国特色社会主义审计理论与方法体系的形成与发展。本文从经济责任审计与现代审计制度创新、审计关系人理论创新、审计类型划分创新等十个方面论述了经济责任审计推动审计理论创新的若干重要问题,以期对助推中国特色社会主义审计理论与方法体系的形成做出我们的贡献。

Economic accountability auditing, which is an institutional innovation combining modem auditing theory and the auditing practice with Chinese characteristics, has profound and practical significance to improve the leading cadres＇ regulatory mechanism, strengthen integrity in party building, promote democracy and safeguard national economic security. The publication of the new Rules of the Economic Responsibility Auditing made the concrete establishment of the Economic Responsibility Auditing institution. Its implementation will further promote the innovation of auditing theory and advance the formation and development of the auditing theory and methods system with Chinese characteristics. This paper discusses several important issues about Economic Responsibility Auditing promoting auditing theoretical innovations from ten aspects, such as Economic Responsibility Auditing and auditing system innovation, innovation in auditing-related parties theory, innovation in auditing classified and so on, as to provide some preliminary contributions to the formation of the auditing theory and methods system with Chinese characteristics.