经济责任审计作为一项具有中国特色的政策性审计制度,自上世纪八十年代产生以来,经历了二十多年的发展,其形式和内容发生了深刻的变化,已经成为国家审计的一项重要审计工作。医院离任经济责任审结合了财务资产审计和绩效审计,本文通过对当前经济责任审计的研究发现存在的一些问题,补充了离任经济责任审计评价指标体系及相应的建议。 As a policy audit system with Chinese characteristics, economic responsibility audit has undergone more than 20 years of development since the 1980s and profound changes have taken place in its form and content. It has become a national audit Important audit work. The departure of the hospital from economic responsibility audit combines the financial assets audit and performance audit. This paper supplements the evaluation index system and corresponding suggestions on the audit of outgoing economic responsibility through the study of the current economic responsibility audit.