论县级以下领导干部经济责任审计需注意的几个问题

Several Issues of Economic Responsibility Audit for Cadres at and below County Level

县级以下领导干部经济责任审计涉及面广、工作量大、人员少,存在审计与责任人认知不一致的矛盾。为了处理好经济责任审计管理部门之间的关系,把握经济责任审计精髓,提高审计质量和效率,在审计工作中必须处理好联席会议办公室与联席会议的关系、经济责任审计与其他业务审计的关系、量力而行与全面审计的关系;需完成好从微观审计向宏观审计的转变、从对事审计向对事和责任人并重审计的转变、从责任缺位审计向责任到位审计的转变;要实现经济责任审计信息平台的提升、经济责任审计报告质量的提升、经济责任审计结果应用的提升。

Economic responsibility audit for cadres at and below the county level involves many problems, such as complicated audit issues, heavy workloads and lack of personnel. In order to improve the quality and efficiency of audit work, audit departments should work together, dealing with many complex relationships, innovating traditional working styles and ideas and upgrading audit information platform.