强化行政事业单位经济责任审计的基本策略

Basic Strategies for Strengthening the Economic Responsibility Audit of Administrative Institutions

经济责任审计作为我国行政事业单位的审计方法,同时是对行政事业单位内部与党政干部经济活动进行监督的重要方式。由于国内大部分行政事业单位并未对经济责任审计予以高度重视,所以在具体实施过程中依旧存在明显不足与弊端。因此,在对行政事业单位经济责任审计环节存在的问题进行探索与研究时,应该对行政单位经济责任审计的重难点内容给予高度关注。

As an audit method of administrative institutions in China,economic responsibility audit is also an important way to supervise the economic activities of Party and government cadres in administrative institutions.As most of the domestic administrative institutions do not attach great importance to economic responsibility audit,there are still obvious deficiencies and drawbacks in the concrete implementation process.Therefore,when exploring and researching the problems existing in the economic responsibility audit of administrative institutions,we should pay high attention to the important and difficult contents of the economic responsibility audit of administrative institutions.