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on chinas economic responsibility audit problems and countermeasures(中国的经济责任审计问题及对策)
On China’s economic responsibility audit problems and countermeasures
[Abstract] This paper discusses the concepts of economic responsibility audit and features, illustrates the significance of carrying out economic responsibility audit, pointed out at this stage of the process of economic responsibility audit problems, it is recommended to speed up audit of the legal system, strengthen the economic responsibility audit results The use of an effective audit approach to science and to improve the overall quality of audit staff and other aspects to be improved.
[Key Words] the problem of economic responsibility audit the implementation of measures of our economic responsibility audit is a major breakthrough in audit work, audit work is the development of China’s new trend as the system of supervision and management of one cadres economic responsibility audit showed other can not replace the role of audit in ensuring the integrity of state assets, security, and increase the value and improve the supervision and management of leading cadres have played an important role in the economic responsibility auditing has become an important part of the audit.
First, the economic responsibility audit concept and characteristics of economic responsibility audit is an independent audit body to receive state cadre management of the commission, in accordance with relevant laws and regulations of the Party and government leading cadres and leaders of state-owned enterprises within the scope of their duties responsibility to fulfill the economic situation related to audit, to monitor and evaluate the state party and government leaders and business leaders to fulfill financial responsibility. economic responsibility audit of the audit in addition to general characteristics, but also unique, specifically in the following in.
1, the audit department of the receiving State entrusted with the management department commissioned cadres economic responsibility audit, the
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