摘要
经济责任审计是加强干部管理，规范权力运行，促进领导干部勤政廉政、依法行政，提高决策能力的一项重要途径。本文阐述了开展经济责任审计的意义，在分析我国经济责任审计工作存在问题的基础上，对我国经济责任审计工作目前存在的问题和对策建议进行了系统研究。
首先，强调了开展经济责任审计工作的现实意义。认为这一课题的研究是加强对干部监督管理，从源头上对腐败进行预防和治理、促进领导干部廉洁从政的重要措施，也是探索创新经济责任审计工作的需要。
其次，通过对我国经济责任审计工作开展情况的研究，认为当前经济责任审计存在的主要问题为：相关的法律法规不健全；审计工作的透明度不高；审计目标不够明确等。
最后，针对我国经济责任审计工作存在的问题，提出了完善我国经济责任审计工作的对策和建议。
关键词 经济责任审计 问题 对策建议
目 录
摘要························································I
一、导论····················································1
（一）本选题的意义··········································1
1.加强对干部监督管理的重要措施······························1
2.预防和治理腐败，促进领导干部廉洁从政的需要···············1
3.是创新审计方式，促进经济责任审计工作自身发展的需要·······1
（二）有关本文研究的学术综述································1
1.关于经济责任审计的概念·······································1
2.关于经济责任审计的产生·······································2
3.关于经济责任审计的地位·······································2
二、我国经济责任审计存在的问题······························3
（一）经济责任不明确，责任界定难·····························3
1.国家尚未出台关于领导干部履行具体经济职权范围和内容的具体规定.·32、干部一旦问题出现往往难以问责到人。·····························3
（二）缺乏具体操作的相关规章制度和评价体系······················4
（三）、审计方式有待改进，审计人员的素质有待提高·················4
三、经济责任审计存在问题的原因分析·····························4
（一）现行审计体制上的原因······································4
（二）经济责任审计制度上的原因··································4
（三）审计人员素质上的原因····································5
四、完善我国经济责任审计工作的对策······························6
（一）循序渐进，逐步完善经济责任审计体制和法制建设··············6
1、提高审计机关的地位以保证经济责任审计独立性和权威性。········6
2、建立健全经济责任审计法律法规制度，搞好立法配套···············6
（二）强化对经济责任审计成果的利用······························8
（三）建立并完善经济责任审计风险控制机制·······················8
1、增强审计风险意识，采取防控措施·····························8
2、提高审计人员综合素质·····································8
2、严格执行审计程序，实行全过程质量控制·····················8
参考文献····················································10
致谢························································11
