中文摘要：

通过对我国经济责任审计制度的历史回顾、发展路径、发展特点的分析，发现我国经济责任审计制度与国有企业改革具有相互推进的互动关系，并推断经济责任审计制度在未来服务国有企业混合所有制改革、遏制腐败等方面将具有积极作用，对发展国家审计制度、完善国有企业改革、维护经济安全具有一定的意义。

英文摘要：

The article analyzes the history, development path and development features of economic responsibility audit system in China. It finds that there is an interactive relationship between the economic responsibility audit system and the reform of state-owned enterprises. It infers that the economic responsibility audit system will play a positive role in the future mixed ownership reform of state-owned enterprises and anti-corruption, which is significant to developing national audit system, improving the reform of state-owned enterprises and maintaining economic security.