经济决策是经济活动的源头,是经济活动全过程至关重要的控制点。经济决策所包含的内容多,范围广,类型比较复杂。对经济决策环节进行审计涉及面广,难度大。要开展好这一工作,除了进一步提高对决策审计的认识外,还要采用科学的运作方式,坚持合理的处理原则,搞好部门之间的密切配合,加强审计部门自身建设。 Economic decision-making is the source of economic activity and the crucial control point of the whole economic activity. Economic decision-making contains more content, a wide range of types is more complicated. Auditing economic decision-making involves a wide range of areas, difficult. In order to carry out this work well, in addition to further raising awareness of decision-making audits, we must also adopt a scientific method of operation, adhere to the principle of reasonable handling, improve the close cooperation among departments and strengthen the self-construction of the audit department.