一、目前经济责任审计研究的偏误及政策责任审计的地位经济责任审计是目标直向各层级领导的特殊审计形态,是国家审计和企业内部审计的重要内容,也是医院审计的重心所在。对于经济责任审计的内容,业内学仁往往在财务责任、管理责任、效益责任、经营责任等方面思考,比如王光远认为分为财务责任和管理责任两大类,杨小勇认为分为财产责任、经营责任、法律责任、会计责任等四种, First, the current economic responsibility audit bias and policy responsibility The status of the audit Economic responsibility audit is a direct target of various levels of leadership of the special audit form, is the national audit and internal audit of the important content, but also the hospital audit center of gravity. For the contents of the audit of economic responsibility, the industry students often think in terms of financial responsibility, management responsibility, benefit responsibility, management responsibility, etc. For example, Wang Guangyuan think of financial responsibility and management responsibility are divided into two categories, Yang Xiaoyong that is divided into property liability, management responsibility , Legal responsibility, accountability and other four,