经济责任审计查证问题探析  

Analysis on the Verification of Economic Responsibility Audit

作　　者：梁朝会 LIANG Zhaohui(PLA Army Service College,Chongqing 400000)

机构地区：[1]中国人民解放军陆军勤务学院,重庆400000

出　　处：《中国科技纵横》2024年第11期147-149,共3页China Science & Technology Overview

摘　　要：经济责任审计是健全干部监督管理、依法规范权力运行、从源头上预防腐败、促进党风廉政建设的重要制度设计。虽然我国在领导干部经济责任审计方面有丰富的实践积累,但因审计对象的特殊性、审计范围的复杂性、审计内容的不确定性,为审计查证工作造成了一定的困难和影响。为实现审计目标,真实、客观、全面反映领导干部经济责任,应解决经济责任审计查证工作中存在的问题。基于此,本文重点分析了审计查证工作中存在的问题、难点和对策,以期为实际工作提供参考和借鉴。Economic responsibility audit is an important institutional design for improving the supervision and management of cadres,regulating the exercise of power in accordance with the law,preventing corruption from the source,and promoting the construction of party conduct and clean governance.Although China has accumulated considerable practical experience in auditing the economic responsibilities of leading cadres,the special nature of audit objects,the complexity of audit scope,and the uncertainty of audit content have caused certain difficulties and impacts on audit verification work.In order to achieve audit objectives and truthfully,objectively,and comprehensively reflect the economic responsibilities of leading cadres,the problems in the verification work of economic responsibility audit should be solved.Based on this,this article focuses on analyzing the problems,difficulties,and countermeasures in audit verification work,in order to provide reference and inspiration for practical work.

关 键 词：经济责任审计 军队领导干部 查证 

分 类 号：F239[经济管理—会计学]