社会转型时期经济责任审计的现状及探索-（word可编辑）.doc

衿芆蚈蝿膈芅莈薂肄芅蒀螈羀芄薃薀袆莃节螆螂莂莅蕿肀莁蒇螄羆莀虿薇羂荿荿袂袈荿蒁蚅膇莈薃袁肃莇蚆蚄罿蒆莅衿袅肂蒈蚂螁肂薀袇肀肁芀蚀肆肀蒂羆羂聿薄螈袈肈蚇薁膆肇莆螇肂肇葿薀羈膆薁螅袄膅芁薈螀膄蒃螃腿膃薅蚆肅膂蚈袂羁膁莇蚄袇膁葿袀螃膀薂蚃肁艿芁袈羇芈莄蚁袃芇薆袆衿芆蚈蝿膈芅莈薂肄芅蒀螈羀芄薃薀袆莃节螆螂莂莅蕿肀莁蒇螄羆莀虿薇羂荿荿袂袈荿蒁蚅膇莈薃袁肃莇蚆蚄罿蒆莅衿袅肂蒈蚂螁肂薀袇肀肁芀蚀肆肀蒂羆羂聿薄螈袈肈蚇薁膆肇莆螇肂肇葿薀羈膆薁螅袄膅芁薈螀膄蒃螃腿膃薅蚆肅膂蚈袂羁膁莇蚄袇膁葿袀螃膀薂蚃肁艿芁袈羇芈莄蚁袃芇薆袆衿芆蚈蝿膈芅莈薂肄芅蒀螈羀芄薃薀袆莃节螆螂莂莅蕿肀莁蒇螄羆莀虿薇羂荿荿袂袈荿蒁蚅膇莈薃袁肃莇蚆蚄罿蒆莅衿袅肂蒈蚂螁肂薀袇肀肁芀蚀肆肀蒂羆羂聿薄螈袈肈蚇薁膆肇莆螇肂肇葿薀羈膆薁螅袄膅芁薈螀膄蒃螃腿膃薅蚆肅膂蚈袂羁膁莇蚄袇膁葿袀螃膀薂蚃肁艿芁袈羇芈莄蚁袃芇薆袆衿芆蚈蝿膈芅莈薂肄芅蒀螈羀芄薃薀袆莃节螆螂莂莅蕿肀莁蒇螄羆莀虿薇羂荿荿袂袈荿蒁蚅膇莈薃袁肃莇蚆蚄罿蒆莅衿袅肂蒈蚂螁肂薀袇肀肁芀蚀肆肀蒂羆羂聿薄螈袈肈蚇薁膆肇莆螇肂肇葿薀羈膆薁螅袄膅芁薈螀膄蒃螃腿膃薅蚆肅膂蚈袂羁膁莇蚄袇膁葿袀螃膀薂 社会转型时期经济责任审计的现状及探索【摘要】经济责任审计产生于我国计划经济体制基础之上，是在计划经济向市场经济过渡过程中逐步发展的一种特殊审计种类。本文旨在比较经济责任审计经历的三个发展阶段不同，并找出每个发展阶段各自的特点。与此同时，要在认清当前的形势前提下，分析当前经济责任审计发展所依托的环境，并根据过去的审计经验教训，指出当前经济责任审计存在“重企业、轻政府”、“重合法、轻有效”、“重主观、轻客观”的三大缺陷。最后结合存在的缺陷，谈谈自己的看法，提出具有可行性和建设性的措施，力求使得经济责任审计能够更加顺应经济体制变革的发展要求，更好地发挥其促进我国经济、政治体制改革，维护社会主义经济秩序，以及有效地促进廉政、节约、和谐社会的建立的作用。【关键词】经济责任审计；经济体制改革；措施The quo of economic responsibility audit and explore about The social transition statusAbstract：Economic responsibility audit grows out of the planned economic system .It is one kind of special audit types which develops gradually from the planned economic system to the market economic system. The article is for the purpose of comparing the difference from three developing stages of the economic responsibility audit. It also tries to discover the developing characteristic of each stage in order to let us know them well. At the same time, we must recognize the current situation clearly, and analyze the environment which the economic responsibility audit depends on. According to the past audits experience and lesson, it points out three big flaws liking “value enterprise, neglect government”, “value legitimacy, neglect effective”, “value subjective, neglect objective” of the current economic responsibility audit. Finally combining the flaws, I will put forward my views and propose the feasible and constructive measures. These measures can make the economic responsibility audit comply with the transformations of the economic system closely, promote the development of our countrys economical and political reform, maintain the socialist economical order and promote the establishment of the honest, economical and harmonious society.Key words: Economic responsibility audit Economic restructuring Measure 目 录 摘要Abstract目录引言1一、经济责任审计发展阶段1二、当前经济责任审计发展所依托的环境2（一）新形势下一系列的经济体制改革3（二）政府、企事业单位中的内部控制失效3（三）各项法律规章制度的不断完善4三、当前经济责任审计存在的缺陷6（一）重企业、轻政府6（二）重合法、轻有效6（三）重主观、轻客观7四、完善经济责任审计的可行性措施8（一）逐步提高经济责任审计的认知度8（二）加强审计理论的创新工作8（三）加强法制建设，坚持依法审计8（四）建立健全经济责任审计评价体系9（五）建设一支高素质的审计干部队伍9五、总结10参考文献10致 谢11 袇芆莄蒆肃膂蒃薈袆肈蒂蚁肁羄蒁袃袄莃蒀薃螇艿葿蚅羂膅蒈螇螅肁蒈蒇羁羇蒇蕿螃芅薆蚂罿膁薅螄螂肇薄蒄羇肃薃蚆袀莂薂螈肅芈薂袀袈膄薁薀肄肀膇蚂袇羆芆螅肂芄芅蒄袅膀芅蚇肀膆芄蝿羃肂芃袁螆莁节薁羁芇芁蚃螄膃芀螆羀聿荿蒅螂羅荿薈羈芃莈螀螁艿莇袂肆膅莆薂衿肁莅蚄肅羇莄螆袇芆莄蒆肃膂蒃薈袆肈蒂蚁肁羄蒁袃袄莃蒀薃螇艿葿蚅羂膅蒈螇螅肁蒈蒇羁羇蒇蕿螃芅薆蚂罿膁薅螄螂肇薄蒄羇肃薃蚆袀莂薂螈肅芈薂袀袈膄薁薀肄肀膇蚂袇羆芆螅肂芄芅蒄袅膀芅蚇肀膆芄蝿羃肂芃袁螆莁节薁羁芇芁蚃螄膃芀螆羀聿荿蒅螂羅荿薈羈芃莈螀螁艿莇袂肆膅莆薂衿肁莅蚄肅羇莄螆袇芆莄蒆肃膂蒃薈袆肈蒂蚁肁羄蒁袃袄莃蒀薃螇艿葿蚅羂膅蒈螇螅肁蒈蒇羁羇蒇蕿螃芅薆蚂罿膁薅螄螂肇薄蒄羇肃薃蚆袀莂薂螈肅芈薂袀袈膄薁薀肄肀膇蚂袇羆芆螅肂芄芅蒄袅膀芅蚇肀膆芄蝿羃肂芃袁螆莁节薁羁