新时代开展经济责任审计问题的探讨

Exploration of Issues In Economic Responsibility Auditing In the New Era

新时代审计制度密集地修订完善颁布,为内部审计开展经济责任审计工作指明了方向和提供了有力的制度保障,对促进国有企事业单位的经济责任审计具有重要的划时代意义。本文试从内部审计的发展、概念及实务等的演变,结合中国经济责任审计发展的几个阶段,论述内部审计开展经济责任审计所遇到的主要问题及存在的不足,在现有政策及各部门单位的实际情况等基础上提出做好内部经济责任审计的几条建议策略,如提高政治站位,加强内审协会的作用,推动总审计师制度落地,提高内审人员业务素质等。

In the new era,the audit system has been revised and perfected constantly,which points out the direction and provides strong institutional guarantee for carrying out internal audits on economic responsibility.This is of landmark significance for promoting economic responsibility auditing of state-owned enterprises and public institutions.From the development of internal auditing and the evolution of the concept and the practices,and in combination of the several development phases of economic responsibility auditing in China,this paper aims to discuss the main problems frequently encountered in the process of carrying out internal audits on economic responsibility,and offers suggestions on improving internal audits on economic responsibility based on the existing policies and the actual situation of different departments and units,such as improving political literacy,strengthening the role of internal audit associations,advancing the implementation of the chief auditor system,and enhancing the professional competence of internal auditors.