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200713,,,,,2006228,,48,200661,20,,,,,3,(,,),,,:()()11,(Accounta2bility)(,2000),(Accountabilityrelationship)(Cai,1999),?(Flint,1988),,,,,,,,?(Lee,1988),,,013,,:610074,:c_cai@swufe.edu.cn,200622819862006228,2020071,,(,2005),(,2006)21,,,,,,,,,(,2001),,,;,,;,,,,,,,,(),,,(),,,,(,2001):11,,21,,31,,41,,51,61,,(),,,,,,,:11,,,,;,,211120071(1984):,4000,,,500,,1731(A.C.Littleton)(1953):500,,,,,,,,,,,,,,(),,(),,(),(Attestation)(Assurance),(),,,,,?,,(),,,,,,,(,2001),,,,(),,(2120071),,,,,(),,,(),,,,,,,,(),,,,20,,,,?,,,(),,,,,,,(),,,,,11;21;31,;,,,;,,,(),,,3120071,,,,,(),,;;;(),,,,,;;;(),,,,;,:,2000,,10,2001,,.,2005,,3,2006,,,1996,,A.C.Littleton,1953,StructureofAccountingTheory,AAA.CaiChun,1999,Onthefunctionsandobjectivesofinternalauditandtheirunderlyingconditions,ManagerialAuditingJournal.DavidFlint,1988,ThephilosophyandPrinciplesofAudi2ting:AnIntroduction,MacmillanEducationLtd.PhilipL.Defliese,1984,MontgomerysAuditing,10ThEd.,JohnWiley&SonsTomLee,1988,TheEvolutionofAuditThoughtandPrac2tice,VanNostrandReinhold(UK)Co.Ltd.TheStudyontheOrientation,FunctionsandFutureDevelopmentsofEconomicResponsibilityAuditingCaiChunChenXiaoyuanAbstract:EconomicresponsibilityauditingisbothaneconomicsupervisionsystemwithChinesecharacteristicsandaninnovationofmodernauditingsysteminChina,anditsimportanceisincreasing.Butatpresent,thetheoryre2searchingonitisstillinadequate,whichresultsindifficultiestoguidethepracticeeffectively.Thepaperisintendedtomakesomedeepdiscussionsandconsiderationsontheorientation,functionsandfuturedevelopmentsofeconomicresponsibilityauditingtheoretically,inhopeofenrichingandsubstantiatingthetheoryresear2ches,andprovidingsometheoreticalsupportstopromotethehealthydevelopmentofit.Keywords:economicresponsibilityauditing,orientation,function,futuredevelopment41,2006916,A13