国有企业干部经济责任审计中存在的问题及保障制度探析

Analysis of the Problems Existing in the Cadres' Economic Responsibility Audit inState-Owned Enterprises and the Guarantee System

国有经济发展一直备受关注,尤其是近年来国有企业进入改革“深水区”,其经营效率、发展效益等一直是社会大众高度关注的问题。国家从法规建设、实施细则出台等方面,对经济责任审计工作流程进行了指导,要求落实好监督责任机制。然而,在具体的实施过程中,这项工作依然面临理论缺失、实践不到位等问题。基于此,论文以经济责任审计作为研究切入点,首先对其当前发展中呈现的显著特征展开分析,其次对经济责任审计运用中面临的困境进行深度剖析,最后提出具体的保障制度,旨在促进国有企业稳定运行,使其切实为国民经济发展贡献力量。

The development of state-owned economy has always attracted much attention.Especially in recent years,state-owned enterprises have entered the"deep-water area"of reform,and their operation efficiency and development benefits have always been problems of great concern to the public.The state has guided the work flow of economic responsibility audit from the aspects of the construction of laws and regulations and the promulgation of implementation rules,and required to implement the supervision responsibility mechanism.However,in the specific implementation process,this work still faces problems such as lack of theory and inadequate practice.Based on this,the paper takes economic responsibility audit as the research starting point.Firstly,the paper analyzes the remarkable characteristics in its current development,then makes an in-depth analysis of the difficulties faced in the application of economic responsibility audit,and finally puts forward a specific guarantee system,which aims to promote the stable operation of state-owned enterprises and make them contribute to the development of national economy.