邓小平同志曾经指出:“制度好可以使坏人无法任意横行,制度不好可以使好人无法充分做好事,甚至会走向反面。”这就说明,从管理上、制度上做到工作规范,十分重要。实施领导干部离任审计制度,充分发挥其特殊的职能作用,对组织部门选拔任用干部来说,意义重大。离任审计能够作为使用领导干部的可靠依据。离任审计是对领导干部的一次全方位考察,特别是对于经县委研究决定平职调动的正副科级干部,一般不再经组织部门考察,离任审计就是他们走向新的领导岗位的一道关口。通过对他们在任职期间目标责任完成情况、经济管理状况、贯彻执行民主集中制情况以及廉洁自律情况的全面审计,能够对领导干部在任职期间的工作情况作出全面、客观、公正的评价,能够准确反映领导干部在现岗、现职上的实绩,为更加全面、准确地评价和任用干部提供了直接依据。离任审计与提拔考察不同,可以不受时间限制,没有问题的一两天就能 Comrade Deng Xiaoping once pointed out: “The system is such that bad people can not run rampant arbitrarily, and bad systems can prevent good people from doing good and even go against.” This shows that in terms of management and system, work standards are very good important. The implementation of leading cadres’ system of leaving office for audit and giving full play to their special functions and functions is of great significance to the selection and appointment of cadres by the organizational departments. Outgoing audit can be used as a reliable basis for the use of leading cadres. Outgoing auditing is an all-round inspection of leading cadres. In particular, cadres at both the deputy and the senior level, who are determined by the county party committee to decide on an equal footing and transfer of positions, are generally no longer investigated by the organizational departments. Outgoing auditors are a gateway to their new leading posts . Through the completion of their target responsibilities during the term of office, the state of economic management, the implementation of a comprehensive central audit of democratic centralism and self-discipline of honesty and self-discipline, it is possible to make a comprehensive, objective and fair assessment of the work of leading cadres during their tenure and be accurate Reflecting the actual performance of leading cadres in the current posts and posts, they provide a direct basis for more comprehensive and accurate appraisal and appointment of cadres. Outgoing audit and promotion of different inspection, you can not subject to the time limit, no problem for a day or two will