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1999年始开展的经济责任审计工作在促进完善干部选拔任用机制的同时,由于审计目标与干部管理监督目标的不一致,一直与干部管理监督机制处于协调中,相关理论和实践问题逐步显现。其中,相关法律问题是焦点,如经济责任审计在审计法律中如何定位,相关程序如何设定等。课题组成员在对地方经济责任审计工作调研的基础上,提出了需要研究解决的法律问题,指出对各地实践中的经验与问题,相关立法既要认真总结、吸收,更要批判、创新。
At the same time of carrying out economic responsibility auditing in 1999, while promoting the improvement of the mechanism of selecting and appointing cadres, due to the inconsistency between the goal of auditing and the goal of cadre management and supervision, the work of auditing economic responsibility has been under coordination with the cadre management and supervision mechanism. Relevant theoretical and practical issues have gradually emerged. Among them, the relevant legal issues are the focus, such as economic responsibility audit how to position in the audit law, how to set the relevant procedures. Based on the investigation of local economic responsibility auditing work, members of the task force put forward the legal issues that need to be studied and solved. They pointed out the experiences and problems in various places. Relevant legislation should not only conscientiously sum up and absorb but also criticize and innovate.