经济责任审计具有其他审计无法替代的巨大作用。开展任期经济责任审计是加强领导干部监督工作的一个重要环节,这样做可以从源头上预防和治理腐败,促进领导干部的廉政建设。文章对经济审计的作用及职能进行了描述,并对经济责任审计应注意的问题提出自己浅要的看法。 Economic responsibility auditing has the huge role that other audits can not replace. Carrying out the audit of the economic responsibility of tenure is an important link in strengthening the supervision of leading cadres. In doing so, we can prevent and control corruption from the source and promote the building of a clean and honest government among leading cadres. The article describes the function and function of economic audit, and puts forward his own opinion on the issues that economic audit should pay attention to.