当前,机构编制监督检查工作已经站在了一个新的起点,改革、管理、法制化“三位一体”的机构编制工作格局为监督检查工作提供了新的机遇。机构编制责任审核作为一种重要的督查形式应运而生,它把作为经济管理手段的审计监督借鉴到机构编制监督管理中,已然成为机构编制监督检查的一个有力抓手。 At present, the work of supervising and inspecting institutions has taken a new starting point. Reform, management and legalization have provided new opportunities for supervision and inspection. As an important form of supervision, institutional auditing of responsibility emerges as the times require. Auditing supervision, as a means of economic management, has been applied to the supervision and management of institutional establishment and has become a powerful starting point for the establishment of supervision and inspection of institutions.