基于责任导向审计模式的经济责任审计探析

Analysis of Economic Responsibility Audit Based on Responsibility-oriented Audit Model

认识经济责任是认识经济责任审计的开始。经济责任人格化的审计对象,意味着经济责任审计实际关注的是主要负责人的经济责任,而不是主要责任人所在单位的经济责任。文章经过对经济责任具有双重性分析,了解到经济责任受主要负责人双重身份的影响,具有了个人与社会两种属性;并在对经济责任双重性认识的基础上,提出了审计理论的实践形式——责任导向的审计模式;最后在以上研究的基础上,对经济责任审计的发展提出若干政策建议。

Understanding of economic responsibility is the beginning of recognizing economic responsibility audit.Personification of economic responsibility audit object means that the actual concern of economic responsibility audit is primarily the economic responsibility of responsible person,rather than the primary responsible person place unit.Through analysis of the economy responsibility duality,it is realized that the economic responsibility is impacted by the dual identity of the primary responsible person,with two attributes of individual and society.Based on the realization of economic responsibility duality,the practical form of audit theory is proposed——responsibility-oriented audit model.Finally,on the basis of above studies,several policy recommendations of the economic responsibility audit development are proposed.