关于国企领导人员经济责任审计几个问题探讨-discussion on several problems of economic responsibility auditing of state-owned enterprise leaders.docx

机关和审计人员在经济责任审计过程中，由于种种原因对相关责任人应当负有的主管责任和直接责任判断失误，发表了与事实真相或经济责任不相符合的审计评价或结论，引起审计主体承担这种损失责任的可能性。关于经济责任审计风险的成因问题，文中从客观因素和主观因素两个方面进行了分析。客观因素包括经济责任制不健全、经济责任审计评价体系尚未形成、经济责任法规及待完善。主观因素包括经济责任审计力量薄弱、审计人员综合素质不高、审计对象的复杂性等。关于经济责任审计风险的防范问题，笔者提出了以下几条建议：（1）建立、健全经济责任审计相关法律、法规；（2）有效利用社会审计、内部审计的审计结果；（3）注重企业内部控制系统的评价；（4）严格履行相关法律程序；（5）建立相关性强的审计评价指标体系；（6）改进审计手段，科学运用审计方法；（7）提高人员素质，强化风险意识。【关键词】经济责任内部控制审计内容风险防范AbstractEconomicresponsibilityauditisatourcountrytheparticularand periodpoliticalsetup,economicsystemreformofoutcome,auditan organizationtoacceptagovernmentasectiontoentrust,accordingtothe nationallawsandtherelatedpolicyauditleadershipstafftoworkplace sectionandunitpublicfinancereceiptandexpenditure,financereceipt andexpenditurereliability,legitimacyandperformanceofperiod,and leadastafftorelevanttheeconomicactivitiesshouldtakesome responsibilities,borrowingtoleadastaffseconomicresponsibilityto implementthedirectactivityofthehigherlayerof[with]circumstance withtheevaluation.Thoughtheourcountryeconomicresponsibilitysauditinghasalreadycarriedonformorethan10years,butbecauseofthecomplexityofits auditobject,theeconomicresponsibilityauditsofsomelawlawsesisnt verysoundtowaitafactor,makingeconomicresponsibilitytheaudit existsmanyproblemtoneedtoberesolvedduringtheperiodofcarryingon.Thistextdividedfivepartstocarryonastudytotheeconomic responsibilityauditthatthestateownedbusinessenterpriseleaders.Thefirstpartauditsfromtheeconomicresponsibilityofthebasic conceptsetout,passthedefinition,characteristicswhichauditstothe economicresponsibilityandauditwithpublicfinancefinancereceiptand expenditureofdifferentiationandopentheexhibitionstateowned businessenterprisetoleaderaneconomicresponsibilitytoauditofthe meaningcarriedonaseriesof theexhibitionsay,knowingeconomic responsibilityauditthusisstrengthenastafftoinspectamanagementof importantlink;Fromthesourceheadtoppreventionwithmanagecorrupt, promoteleadthepersonnelisincorruptandbediligentinpoliticsofan importantmeasure;Istheimportantreferenceorganizedasec