当前经济责任审计关注的工作要点及审计方法探讨

经济责任审计正逐渐成为各级审计机关的重头戏，在维护社会经济秩序、规范领导干部经济行为，促进领导干部勤政廉政，促进民主法治建设等方面发挥着重作用。各级审计机关应加强监督力度，及时了解经济责任审计工作必须关注的点，掌握经济责任审计的业务处理与方法，深化其审计结果的运用，以适应日益发展的经济责任审计的需。

Essential Points and Approaches of Current Accountability Audit

Accountability audit has become a major task of auditing institutions of all levels. It plays role in stabilizing the social economy order and regulating the economy-related behavior of government a vital lead- ing cadres,in promoting their diligence and honesty as well as the construction of democratic and legal system. Auditing institutions must strengthen the supervision and timely attach attention to the essential points of accountability auditing. Only when being familiar with the operation and the approaches and extending the results to other auditing practices can we meet the growing needs of accountability audit.