纵观中国历史,历代王朝为维护其统治地位十分重视对官吏经济责任监督与经济政绩考核,对其加以研究,”去其糟粕、取其精华”,能够为今天的领导干部经济责任审计提供一些可借鉴之处。我国从奴隶制社会至今,经历了几个不同的社会形态,在不同的政治经济背景下,国家对官吏经济政绩的考核和经济责任监督有不同的形式和内容。 Throughout the history of China, the dynasties dynasty maintained their dominance and placed great emphasis on the supervision over the economic responsibilities of officials and the assessment of their economic performance. They studied it and “made the best use of its dregs and its essence” to provide some guidance on today’s economic responsibility audit of leading cadres Can learn from. Since the slavery society, our country has experienced several different social forms. Under different political and economic backgrounds, the state has different forms and contents of examining the economic performance of officials and economic responsibility supervision.