经济责任审计现场执行力的度量策略

摘要

经济责任审计现场执行力的度量是经济责任审计质量的基本保证，是决定经济责任审计成效的关键。文章分析了当前经济责任审计现场执行力方面存在的不足之处及其成因，并从不同角度提出了经济责任审计现场执行力的度量策略，以促进经济责任审计目标的如期实现。%The measurement of the execution of the economic responsibility audit field is the basic guarantee for the economic responsibility audit quality,and is also key to the efficiency of economic responsibility au-dit. The paper analyzes the deficiency of the on-site execution of economic responsibility audit and its caus-es,and then presents some measurement strategies from different aspects in order to advance the fulfilment of economic responsibility audit.