经济责任审计结果的充分运用初探

A Preliminary Study on the Full Application of Economic Responsibility Audit Result

经济责任审计的最终成果是审计结果。而经济责任审计结果是否得到充分运用,直接关系到经济责任审计工作成效是否显著。文章重点从保证审计质量、加强任中审计、建立健全机制、促进工作创新等方面提出充分运用审计结果的几点思路,并对经济责任审计工作及其结果运用的未来发展趋势进行了展望。

The final outcome of economic responsibility audit is the audit result. Whether the economic responsibility audit results will be fully applied is directly related to the effectiveness of the audit work. The article proposes several ideas to make full use of audit results from the following aspects：ensure the audit quality,strengthen the interim audit,establish and improve the related mechanism, and promote the work innovation. Finally the future development trend of the economic responsibility audit and its application are also prospected.