论 文 题 目：经济责任审计风险与防范摘 要改革开放以来，经济责任审计制度对于我国经济建设而言发挥着不可或缺的作用，然而经济责任审计仍然有一定的风险性，与其相关的原因有不少，但其中影响最为重要的非我国审计制度的不完善、审计人才的缺失莫属。国内外诸多学者对其风险的判定和相应的防范措施进行了相关工作，但此问题仍然存在一定的难度，在实施的过程中还是有一些难点需要解决。经济责任审计是一项政策性十分强的工作，在习总书记带领全国反腐倡廉的背景下，审计风险与防范更应该得到我们的重视。本文通过分析我国经济责任审计的发展历程和现状，总结出目前其所面临的一系列风险，例如审计机关缺乏独立性和权威性、审计人员缺乏相关专业素养、审计时效性低等多层风险。通过考察了美国与瑞典的审计制度特点，从西方国家审计工作的开展中得到一些启示，对于如何进行经济责任审计制度的改革是我们应该着重思考的问题，并且提出了相关风险的防范措施。关键词：经济责任审计；审计风险；防范措施AbstractSince the reform and opening up, the economic responsibility audit system has played an indispensable role in China's economic construction. However, economic responsibility audit still has certain risks. There are many reasons related to it, but the most important non-Chinese audit The imperfect system and the lack of audit talents are none other than.Many scholars at home and abroad have carried out relevant work on their risk judgment and corresponding preventive measures, but this problem still has certain difficulties, and there are still some difficulties to be solved in the implementation process. Economic responsibility audit is a very policy-oriented task. Under the background of General Secretary Xi ’s leadership of anti-corruption and advocating clean government, audit risk and prevention should receive our attention.This paper analyzes the development history and current situation of China's economic responsibility audit, and summarizes a series of risks it faces, such as the...
