新时代经济责任审计容错机制探析

Analysis of the Fault Tolerance Mechanism of Economic Responsibility Audit in the New Era

在新时代经济发展的大背景下,我国需要加大改革创新力度,增强内生发展动力,推动经济社会发展迈向新台阶。论文在论述构建经济责任审计容错机制的必要性的基础上,分析现实中构建经济责任审计容错机制面临的困难,综合阐述容错机制遵循的原则和标准,最后提出构建经济责任审计容错机制的实现途径。

Under the background of economic development in the new era,China needs to strengthen reform and innovation,strengthen the internal development power and promote the economic and social development to a new stage.Based on the discussion on the necessity of constructing the fault tolerance mechanism of economic responsibility audit,this paper analyzes the difficulties faced by the construction of the fault tolerance mechanism of economic responsibility audit in reality,synthetically expounds the principles and standards followed by the fault tolerance mechanism,and finally puts forward the realization ways of constructing the fault tolerance mechanism of economic responsibility audit.