Studies On Our Country's Audit Of Financial Responsibility

The present economic responsibility audit is a new thing to Chinese audit profession. There is no existing mode to be followed. So we must insist on studying and probing in practice to perfect it. This paper discusses the problems during the development of economic responsibility audit through the studying on its basic theories, setting up of the norm system and evaluation of economic responsibility. The paper also makes a proposal to perfect the auditing evaluation for economical duties of officials during their tenures in terms of china's concrete situation. It uses a scientific analysis method which combined with quality analysis and quantitative analysis to evaluate the norm of economic responsibility audit. Especially in the case a kind of general evaluation method is proposed to evaluate the responsibility of the person and the result is more persuasive. I hope this study can promote the further development of the economic responsibility audit work.