今年7月,中央经济责任审计工作部际联席会议成员单位联合印发了《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》,明确规定将“机构设置、编制使用以及有关规定的执行情况”纳入各级各部门主要领导干部经济责任审计内容。这是一项新的制度规范和工作任务,是中央在新形势下对经济责任审计工作作出的新部署和新要求,为开展机构编制管理和执行情况审计提供了依据。一、开展机构编制管理和执行情况审计的必要 In July this year, the members of the inter-ministerial joint committee on auditing the central economic responsibility jointly issued the Detailed Rules for the Implementation of the Economic Responsibility Audit Provisions for the Leading Cadres of the Party and Government and for the Leading Staff of State-owned Enterprises, which clearly stipulated that “the establishment, preparation and use of institutions and relevant provisions The implementation of ”into the major leading cadres at all levels audit the contents of economic responsibility. This is a new institutional norms and tasks, is the new arrangements and new requirements made by the Central Government in the audit of economic responsibility under the new situation, which provides the basis for the audit of organizational management and performance. First, to carry out the establishment of the management and audit of the implementation of the necessary