社会转型时期经济责任审计现状及探索.pdfVIP

社会转型时期经济责任审计的现状及探索 【摘要】经济责任审计产生于我国计划经济体制基础之上，是在计划经济向市场经 济过渡过程中逐步发展的一种特殊审计种类。本文旨在比较经济责任审计经历的三个发 展阶段不同，并找出每个发展阶段各自的特点。与此同时，要在认清当前的形势前提下， 分析当前经济责任审计发展所依托的环境，并根据过去的审计经验教训，指出当前经济 责任审计存在“重企业、轻政府”、“重合法、轻有效”、“重主观、轻客观”的三大缺陷。 最后结合存在的缺陷，谈谈自己的看法，提出具有可行性和建设性的措施，力求使得经 济责任审计能够更加顺应经济体制变革的发展要求，更好地发挥其促进我国经济、政治 体制改革，维护社会主义经济秩序，以及有效地促进廉政、节约、和谐社会的建立的作 用。 【关键词】经济责任审计；经济体制改革；措施 The quo of economic responsibility audit and explore about The social transition status Abstract ：Economic responsibility audit grows out of the planned economic system .It is one kind of special audit types which develops gradually from the planned economic system to the market economic system. The article is for the purpose of comparing the difference from three developing stages of the economic responsibility audit. It also tries to discover the developing characteristic of each stage in order to let us know them well. At the same time, we must recognize the current situation clearly, and analyze the environment which the economic responsibility audit depends on. According to the past audit’s experience and lesson, it points out three big flaws liking “value enterprise, neglect government”, “value legitimacy, neglect effective”, “value subjective, neglect objective” of the current economic responsibility audit. Finally combining the flaws, I will put forward my views and propose the feasible and constructive measures. These measures can make the economic responsibility audit comply with the transformations of the economic system closely, promote the development of our country’s economical and political reform, maintain the socialist economical order and promote the establishment of the honest, economical and harmonious society. Key words: Economic responsibility audit