开展经济效益审计是提升经济责任审计层次的必由之路

经济责任审计作为监督和制约领导干部正确行使权力的重要手段，直接关系到领导干部的选拔任用。多年来，审计工作一直停留在合法性、合理性层面上，实践证明具有一定的局限性。只有开展经济效益审计才能提升经济责任审计层次，充分发挥领导干部任期经济责任审计的职能和作用，更好地为我国社会主义经济建设服务。

Carrying out Economic Returns Audit Is the Necessary Road to Promote Economic Duty Audit Level

The economic duty audits, as the important means of supervising and restraining the leaders to exercises the right correctly, has a direct important bearing on selecting and appointing cadres during their term (or out of the post).For many years, audit work has been staying around the legitimacy and the rationality level. Only if we carry out the economic audit then can we promote the economic duty audit level,and only if we give full play to the lead staff's function and their affect on economic the duty audit then can we better serve for our socialism economic construction.