我國經濟責任審計存在的問題及對策

 

目  錄

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

一、導論····················································1

（一）本選題的意義··········································1

1.加強對干部監督管理的重要措施······························1

2.預防和治理腐敗，促進領導干部廉潔從政的需要···············1 

3.是創新審計方式，促進經濟責任審計工作自身發展的需要·······1                

（二）有關本文研究的學術綜述································1

1.關于經濟責任審計的概念·······································1

2.關于經濟責任審計的產生·······································2                                               

3.關于經濟責任審計的地位·······································2

二、我國經濟責任審計存在的問題······························3

（一）經濟責任不明確，責任界定難·····························3

1.國家尚未出臺關于領導干部履行具體經濟職權范圍和內容的具體規定.·32、干部一旦問題出現往往難以問責到人。·····························3

（二）缺乏具體操作的相關規章制度和評價體系······················4

（三）、審計方式有待改進，審計人員的素質有待提高·················4

三、經濟責任審計存在問題的原因分析·····························4

（一）現行審計體制上的原因······································4

（二）經濟責任審計制度上的原因··································4

（三）審計人員素質上的原因····································5

四、完善我國經濟責任審計工作的對策······························6

（一）循序漸進，逐步完善經濟責任審計體制和法制建設··············6

 1、提高審計機關的地位以保證經濟責任審計獨立性和權威性。········6

2、建立健全經濟責任審計法律法規制度，搞好立法配套···············6

（二）強化對經濟責任審計成果的利用······························8

（三）建立并完善經濟責任審計風險控制機制·······················8

1、增強審計風險意識，采取防控措施·····························8

2、提高審計人員綜合素質·····································8

2、嚴格執行審計程序，實行全過程質量控制·····················8

參考文獻····················································10

致謝························································11