信息不对称理论是一种分析信息对市场交易行为和市场运行效率的影响及解决方法的新理论。运用这一理论对经济责任审计风险进行防范与控制,应提高审计人员能力素质,灵活运用审计方法,科学实施审计评价,同时还要综合施策、注重治本,构建惩防体系。 Asymmetric information theory is a new theory that analyzes the influence of information on the market transaction behavior and market operation efficiency and the solution method. Using this theory to prevent and control the risk of economic responsibility audit, we should improve the ability and quality of auditors, make flexible use of auditing methods and scientifically implement auditing and evaluation. At the same time, we should also comprehensively apply policies and pay attention to root cause and establish a system of punishment and prevention.