长春工业大学毕业论文（设计）题S：我国经济责任审计问题研究学院：工商管理学院指导老师:贾万军班级：100501学号：20101575姓名：殷卓骏目前，我国经济责任审计工作口趋完善，也取得的一定的成果，经济责任审计的重要性已逐渐被广泛认可，并引起广泛关注。然而在现阶段，耍实现预期审计的目标，受各方面因素的影响也存在一些亟待解决的问题。在审计对象上虽然已经比较广泛但到目前为止还没有实现全面覆盖，对审计主体來说审计工作的质量也有待提高，而且审计评价和经济责任难界定。完成审计工作后，审计成杲难以对领导干部的任用、奖惩造成直接影响。绩效审计体制难以深化。经济责任审计工作联席会议等各项制度和规范还不够健全和完善。因此，针对以上问题，必须采取有效措施，多管齐卜•，尽快解决当而经济责任审计工作所面临的问题。本文将从经济责任审计的含义入手，简单介绍经济责任审计工作的现实意义和内容方法。从而找出目前我国经济责任审计工作存在的问题，进而分析问题的成因，最后有针对性的提出解决问题的对策。关键词：经济责任审计审计评价审计方法EconomicresponsibilityaudittheproblemsandcountermeasuresAbstract：Atprosent,Chinaseconomicresponsibilityauditworkhasbeenimproved,alsohavesomeachievement,theimportanceofeconomicresponsibilityaudithasbeenwidelyrccognized,andarousedwidespreadconcern.However,intheprosentstage,toachievethedesiredgoalofaudit,thevariousfeictorsaffectalsoexistsomeproblemstobesolved.Intheauditobjeethasbeenmorewidelybutalthoughsofartheyhavenotachieveuniversalcoverage,subjeettoauditforthequalityofauditworkalsoneedstobeimproved,andeconomicresponsibilityauditevaluationanddifficulttodefine.Finishtheauditwork,theauditresuItstotheleadershiparcadirccteffeetonthecmploymcnt,rewardsandpunishments.Performanceauditingsystemisdifficulttodeepen.Economicresponsibilityauditworkjointconferenceandsooneachsystemandrcgulatcenoughsoundandperfect.Therefore,inordertosolvethoseproblems,wemusttakeeffectivemeasures,multi-methods,assoonaspossibletosolvethecurrenteconomicresponsibilityauditworktheproblemfaced.Thispaperfromtheeconomicresponsibilityauditofthecormotationofsimpleintroductiontoeconomicresponsibilityauditworkpracticalsignifiednccandthemethodemdcontent.Astofindoutatpresent,oureconomicresponsibilityauditworkproblems,andanalyzesthecauseoftheproblem,andfinallytargetedproposessolutionsoftheproblems.Keywords：economicresponsibility;ouditproblemscountcrmcasurcs一、经济责任审计的目的和现实意义......................................................................5（一）............................................................................................经济责任审计的含义5（二）.........................................................................经济责任审计的目的和现实意义5二、我国经济责任审计的内容与方法......................................................................6（一）.....................................................................................我国经济责任审计的内容6（二）.....................................................................................我国经济责任审计的方法8三、我国经济责任审计的现状和存在的问题及成因分析............................................10（一）.....................................................................................我国经济责任审计的现状10（二）.............................................................................我国经济责任审计存在的问题10四、加强和改进经济责任审计的对策及建议...........................................................13（一）.....................
