为了保证企业在改革中既能坚定不移地贯彻执行党和国家的路线、方针、政策,又能自主经营、开放搞活。在理顺经济关系的同时.不断增强企业活力,提高经济效益,使企业走上稳步发展的正轨,就必须要加强经济责任审计。一、煤炭企业经济责任审计的主要内容 In order to ensure that enterprises can unswervingly implement the party’s and the nation’s lines, guidelines and policies during the reform, they can also run their own businesses and open up and invigorate them. While straightening out economic relations, it is necessary to strengthen audits of economic responsibility by constantly enhancing the vitality of enterprises and raising economic efficiency so that enterprises can embark on the path of steady development. First, the main contents of economic responsibility audit of coal enterprises