关于深化经济责任审计工作的思考

Thought of Deepening Economic Responsibility Audit

近年来,随着经济责任审计法规的颁布执行,经济责任审计得到迅速的发展,取得较显著的成效,并且受到各有关部门和全社会的高度重视。但是,如何提高审计质量,进一步深化经济责任的审计工作,更好地发挥审计在鉴定和评价领导人员的经济责任,促进和加强领导干部廉洁自律的积极作用,本人从做好“三个结合”、围绕“三个重点”、运用“四个原则”、划清“三个界线”、处理“三个关系”、抓好“五项措施”、倡导审计人员“四有”等方面谈谈如何深化和发展经济责任审计工作。

Economic responsibility audit has seen rapid development since the implementation of regulations on economic responsibility audit. It has been highlighted by the whole society. However, it is an arduous task to improve audit quality and promote the economic responsibility audit service and to give a better play to the role of audit in evaluating the economic responsibilities of enterprises leaders and enhancing the self-discipline of enterprises leaders. The paper is focused on 7 aspects: three links, three focuses, four principles, three dividing lines, three relationships, five measures and improving the qualities of auditors.