我国经济责任审计存在的问题及对策

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XCLW4380 我国经济责任审计存在的问题及对策 (字数：7652)

摘要························································I

一、导论····················································1

（一）本选题的意义··········································1

1.加强对干部监督管理的重要措施······························1

2.预防和治理腐败，促进领导干部廉洁从政的需要···············1

3.是创新审计方式，促进经济责任审计工作自身发展的需要·······1

（二）有关本文研究的学术综述································1

1.关于经济责任审计的概念·······································1

2.关于经济责任审计的产生·······································2

3.关于经济责任审计的地位·······································2

二、我国经济责任审计存在的问题······························3

（一）经济责任不明确，责任界定难·····························3

1.国家尚未出台关于领导干部履行具体经济职权范围和内容的具体规定.·32、干部一旦问题出现往往难以问责到人。·····························3

（二）缺乏具体操作的相关规章制度和评价体系······················4

（三）、审计方式有待改进，审计人员的素质有待提高·················4

三、经济责任审计存在问题的原因分析·····························4

（一）现行审计体制上的原因······································4

（二）经济责任审计制度上的原因··································4

（三）审计人员素质上的原因····································5

四、完善我国经济责任审计工作的对策······························6

（一）循序渐进，逐步完善经济责任审计体制和法制建设··············6

1、提高审计机关的地位以保证经济责任审计独立性和权威性。········6

2、建立健全经济责任审计法律法规制度，搞好立法配套···············6

（二）强化对经济责任审计成果的利用······························8

（三）建立并完善经济责任审计风险控制机制·······················8

1、增强审计风险意识，采取防控措施·····························8

2、提高审计人员综合素质·····································8

2、严格执行审计程序，实行全过程质量控制·····················8

参考文献····················································10

致谢························································11