【摘要】 结合新时代国家对于国有企业内部经济责任审计的新定位新要求，分析了交通运输类国有企业内部经济责任审计存在的内部经济责任体制不健全、审计方式方法不先进、评价指标体系不完善、结果运用不充分、审计队伍有待加强等问题，提出了完善相关内部经济责任审计体系、提高审计效率、建设内部经济责任审计评价指标体系、加强内部经济责任审计结果运用等优化措施，对于改进交通运输类国有企业内部经济责任审计质量提供参考价值。更多还原

【Abstract】 Combined with the new positioning and new requirements of the country for the internal economic responsibility audit of state-owned enterprises in the new era, the study analyzes the problems in the internal economic responsibility audit of state-owned enterprises of transportation, such as imperfect internal economic responsibility system, unadvanced audit methods, imperfect evaluation index system, inadequate use of results, and weak audit team. The study puts forward some optimization measures such as improving the relevant internal economic responsibility audit system, improving the audit efficiency, building the evaluation index system of internal economic responsibility audit, and strengthening the application of internal economic responsibility audit results, which provides reference value for improving the audit quality of internal economic responsibility of transportation state-owned enterprises.更多还原