论当前经济责任审计存在的问题及对策

Existing Problems in and Countermeasures for Current Economic Responsibility Audit

就目前我国审计领域存在的重要问题做了揭示,提出了解决这些问题的具体方法与途径,明确指出搞好审计必须以人为本,加强对“人”的培养教育。

This paper reveals some important problems existing in our country's current audit, puts forward some concrete ways and channels for solving these p roblems, and points clearly out that doing well the audit must take the people a s the dominant factor and must strengthen the training and education of the “pe ople”.