经济责任审计是干部监督的重要手段,对促进干部队伍建设、廉政建设意义重大。我国有关国有企业领导干部经济责任审计的规定不断演进,2014年7月出台的《党政主要领导干部和国有企业领导人员经济责任审计规定实施细则》在审计内容、责任分类、责任界定等方面都有重大更新,但也仍然存在一些难点需要完善。下一步,建议从持续完善审计内容、建立健全评价指标体系、细化责任界定标准等方面进行持续改进。 Economic responsibility audit is an important means for cadre supervision and is of great significance to promoting the building of cadre ranks and building an honest and clean government. In our country, the regulations concerning economic responsibility auditing of leading cadres in state-owned enterprises have been continuously evolving. In July 2014, the Detailed Rules for the Implementation of the Auditing Regulations on Economic Responsibilities of the Leading Cadres of the Party and Government and the Leading Enterprises of State-owned Enterprises were all included in the contents of audit, classification of responsibilities and definition of responsibilities There are major updates, but there are still some difficulties that need to be perfected. In the next step, it is suggested that we continuously improve the audit content, establish and improve the evaluation index system, and refine the definition of responsibilities.