The difficult breakthrough and mechanism innovation of economic responsibility audit in public institutions——The definition of responsibility and audit evidence collection as the core
事业单位经济责任审计的难点突破与机制创新——以责任界定与审计取证为核心

摘要

事业单位领导干部经济责任审计，基于所有权与管理权的分离，旨在明确“受托公共经济责任”，该审计通过评价领导干部在其特定职务范围内，在经济决策行为、经济管理活动、政策法规执行、自我约束等方面应履行和承担的经济相关职责和义务，构成监督制度。在当前的事业单位经济责任审计实践中，审计人员面临着诸多挑战，其中最为核心的问题是如何准确界定经济责任以及如何高效地进行审计取证。本文将深入探讨这些难点，并提出创新策略，以期为审计工作提供新的思路和方法。

Abstract

Economic responsibility audit of leading cadres in public institutions, based on the separation of ownership and management power, it aims to clarify the "fiduciary public economic responsibility", the audit evaluates the leading cadres within the scope of their specific positions, the economic related responsibilities and obligations that should be performed and undertaken in terms of economic decision-making behavior, economic management activities, policy and regulations implementation, self-restraint, etc., constitute the supervision system. In the current practice of economic responsibility audit in public institutions, auditors face many challenges, the most core problem is how to accurately define the economic responsibility and how to efficiently conduct the audit evidence collection. This paper will deeply explore these difficulties, and put forward innovative strategies, in order to provide new ideas and methods for the audit work.