Economic responsibility audit refers to an audit method in which independent audit institutions and auditors supervise, review, evaluate and certify the performance of economic responsibilities of the subject of economic responsibility relationship according to the guidelines and policies of the Party and the state, financial laws, regulations, systems, plans, budgets, economic contracts, etc.

Economic responsibility audit: refers to the audit conducted by the legal representative of the enterprise or the operation contractor on the performance of the economic responsibility that should be undertaken during the term of office or the contract period. The main purpose of the economic responsibility audit is to distinguish the responsibilities that the economic responsible person should bear in the economic activities of his department and unit during his tenure, and to provide a reference basis for organizing the personnel department, the discipline inspection and supervision organ and other relevant departments to assess the use of cadres or honor the contract.