【摘要】本文通過對(duì)經(jīng)濟(jì)責(zé)任審計(jì)的必要性和現(xiàn)狀進(jìn)行分析，探討行之有效的預(yù)防經(jīng)濟(jì)責(zé)任審計(jì)風(fēng)險(xiǎn)的防范措施．為全面推行經(jīng)濟(jì)責(zé)任審計(jì)、提高經(jīng)濟(jì)責(zé)任審計(jì)的質(zhì)量提出了具體的建