【摘要】 为了加强对领导干部的管理与监督,1999年5月,中共中央办公厅和国务院办公厅制定下发了《县级以下党政领导干部任期经济责任审计暂行规定》和《国有企业及国有控股企业领导人员任期经济责任审计暂行规定》,这是新时期我国加强审计监督的一项重要举措。随着经济责任审计的全面展开和逐步深入,此项审计的风险也更多地显露出来,不仅影响了审计结果的权威性,而且给准确评价干部造成诸多不确定因素。因此,如何规避和控制经济责任审计风险,已成为审计界必须从理论与实践的结合上认真研究解决的重要课题。更多还原

【Abstract】 Combining theory with practice, the author studies the audit risk research of control economy responsibility, analyzes the audit risk problems and reasons caused by the internal audit team and objects and external environments, and discusses the policies of avoiding and controlling the audit risk economic responsibility, from many aspects, such as enhancing the qualities of audit workers, completing the quality control system, renewing the audit modes, normalizing the auditing assessment, optimizing the auditing social environments, intensifying the forecast of audit risks and theory researches.更多还原