The business economic responsibility audit is following our country economic restructuring, the property rights and the right of management separates gradually, is entrusted with something the advancement which the economical responsibility deepens unceasingly to produce and to develop gradually. The start in the late-1980s, underwent near 30 year development and the exploration, has made the new progress unceasingly, but current still has the problem, caused in the work to present all sorts of deviations, should bring to highly the attention. This article question which exists in view of the present development business economic responsibility audit, like the economic accountability audit universal lag cause audit result difference, the tenure in office economical responsibility limits cause to audit the appraisal difficulty difficultly to be big, the audit strength and the audit funds serious insufficiency and the arduous audit task's contradiction prominent, the economic accountability audit result using the difference, the related legal regime does not construct entire, the audit work lacks the standard and so on, this article proposed that some individual view and raises the discussion to solve the question means that like the establishment early time database, processes the economic accountability audit with other audit relations, to make a clear distinction between the economical responsibility standard audit appraisal, the humanist comprehensive enhancement auditors quality, the objective evaluation guard explicitly correctlyThe audit risk, strengthens the economic accountability audit the achievement to use, to strengthen the economic accountability audit legislative work, regular economy responsibility audit behavior and so on.
Economic responsibility audit is accompanied China's economic reform, the gradual separation of ownership and management, fiduciary responsibility for the deepening of economic production process and gradually develop. Started in the late 80s of last century, after nearly three decades of development and exploration, and continuously made new progress, but currently there are still problems, leading to all kinds of work there deviation, should pay close attention. In this paper, the ongoing economic responsibility auditing problems, such as economic responsibility audit generally lagged behind the effectiveness of the audit result is poor, leading to difficult term to define the economic responsibility audit assessment difficult, the audit and audit expenses severe shortage of power and onerous task of auditing the obvious contradiction between , the use of poor economic responsibility audit, do not build all the relevant legal system, lack of standardization of audit work, this paper presents some personal views and discuss solutions to the problem raised, such as the establishment of an early database, correctly handle the economic responsibility audit and other audit relations, clear line of responsibility to regulate the audit assessment of the economy, people-centered and comprehensively improve the quality of audit staff, the audit objective assessment of risk prevention, enhancing the use of economic responsibility audit results to strengthen the economic responsibility auditing and legal system, standard economic responsibility auditing behavior.