企业经济责任审计结果的利用

随着我国社会主义审计实践的发展和现代企业制度的建立和完善，企业经济责任审计有了长足的进步和发展，在提高干部监管质量、加强廉政建设等方面起到了积极的作用。但在实际工作中，经济责任审计结果的利用却不尽如人意。文章就经济责任审计结果利用方面存在的问题、审计结果的重要性及转化和利用等方面进行分析。

Utilization of the Auditing Results of the Economic Liabilities of Enterprises

With the development of socialist audit and improvement and perfection of the modem enterprise system in China, the economic liability audit has developed greatly and played an active role in the quality of official supervision and the strengthening of the clean government. But in practice, the utilization of the auditing results of the economic liabilities is not so satisfying. Some problems in the utilization, the importance, conversion and utilization of the results are analyzed.