经济责任审计成因的经济学分析

两权分离从一开始就是国有企业的一种属性。目前，在不存在完善的对经营者的激励机制、且不存在国家和市场体系对经营者进行有效监督和控制的情况下，我国国有企业中存在比较严重的委托一代理问题。对国有企业领导人员实施的经济责任审计正是在这种情况下为了改善经营者的经营业绩评价机制，以便进一步加强对企业经营者的人事监督的一种制度创新。

Economics Analysis of Causes of Economic Responsibility Audit

The separation of management from ownership is a feature of State firms.Because of the lack of incentive mechanism for managers and ineffective supervision mechanism over managers, State firms are confronted with principle-agent problems. To conduct economic responsibility audit of State firms' leaders can improve managers' achievement assessment mechanism, which can further strengthen the personnel supervision over corporate managers.