国家审计署拟尽快出台经济责任审计操作指南和评价指标体系,把经济责任审计范围从县以下逐步扩大到省部级领导干部,并加强干部“离任”时的审计。扩大经济责任审计的范围是社会主义市场经济发展的必然要求。随着我国改革开放和社会主义市场经济体制不断发展与完善,领导干部的经济责任越来越重。有的领导干部还参与国民经济发展战略,产业政策等宏观性决策,因此,领导干部的经济责任的职责履行情况在某种程度上已成为决定社会经济发展状况的一个重要因素。另一方面,市场自身的缺陷和局限性,在社会主义法制还不健全的情况下极易导致一些 National Audit Office intends to issue operational guidelines and evaluation indicator system for economic responsibility audit as soon as possible, gradually expanding the scope of audit of economic responsibility from the county level to leading cadres at the provincial and ministerial level, and strengthening the auditing of cadres when leaving office. Expanding the scope of economic responsibility audit is an inevitable requirement for the development of socialist market economy. With the continuous development and improvement of China’s reform and opening up and the socialist market economy, the economic responsibility of leading cadres has become more and more important. Some leading cadres are also involved in macroeconomic policymaking such as the national economic development strategy and industrial policies. Therefore, the fulfillment of the duties and responsibilities of the economic responsibility of the leading cadres has become, to some extent, an important factor in determining the social and economic development. On the other hand, the market’s own shortcomings and limitations can easily lead to some situations where the socialist legal system is not yet complete