经济责任审计的实践与思考

The Practice and Thought of the Audit of Economic Responsibility

本文作者在回顾海门市经济责任审计实践的基础上 ,总结了抓计划、抓队伍、抓网络、抓查处四个方面的经验 ,分析了捉“蛀虫”、查违纪、考察干部、督促财务管理、提高审计权威等五个方面的社会效益 ,提出了对解决审计力量不足、处理好任前、任中和任后审计之间的关系以及评价问题的三点思考 。

The writers reviewed the practice of the audit of economic responsibility of Haimen and summarized the experience of taking charge of plans,people,network,examination and settlement.We have also analyzed the social benefits of catching'moth',examining violating discipline,selecting cadres,supervising management of financial affairs and improving audit authority.We have also put forward three thoughts of settling the lack of audit strength,dealing with the relationship between the audit before responsibility,during responsibility and after responsibility,and appraising problems.It is useful for reference.