CAJ | 학술논문

柳州市经济责任审计工作通过几年的实践，取得了明显的成效，但在实际工作中对经济责任审计认识和定位仍然存在偏差，区域发展不平衡、审计评价不规范、缺乏切实可行的评价体系、审计力量不足、审计时间滞后、审计成果得不到有效利用等问题仍需解决。要推动经济责任审计工作的深入开展，必须正确界定审计评价的范围，建立起一套科学、完整的经济责任评价标准体系。同时，应提高审计人员的综合素质，规范审计程序，理顺内部关系，协调各方工作，确保审计的效率和效果。
류주시경제책임심계공작통과궤년적실천，취득료명현적성효，단재실제공작중대경제책임심계인식화정위잉연존재편차，구역발전불평형、심계평개불규범、결핍절실가행적평개체계、심계역량불족、심계시간체후、심계성과득불도유효이용등문제잉수해결。요추동경제책임심계공작적심입개전，필수정학계정심계평개적범위，건립기일투과학、완정적경제책임평개표준체계。동시，응제고심계인원적종합소질，규범심계정서，리순내부관계，협조각방공작，학보심계적효솔화효과。
Through years of practice, the economic responsibility audit in the city of Liuzhou has made sig-nificant achievements. Whereas there still exist such problems as misunderstanding and misjudgment in eco-nomic responsibility auditing, heavy audit tasks, shortage of auditing staff, extension of audit time, ineffective use of audit results,etc. In order to enhance economic responsibility audit, we must clarify the scope the audit evaluation, and establish a scientific and comprehensive evaluation system for economic responsibility audit. To ensure the efficiency and effects of audit, it is necessary to improve the overall quality of auditors, and to standardize the auditing procedures. At the meantime, we should also attach importance to identify the internal relation between different departments, and harmonize the work of different positions.