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审计监督是权力制约监督体系的重要组成部分。开展县级主要党政领导干部经济责任审计,是加强干部管理、实现对权力监督制约的一项重要制度安排。近年来,因贪腐落马的县(区、市)委书记和县(区、市)长时有发生,被冠之以“贪腐高危群体”。书记和县长握有县域内经济社会发展的决策权和主导权,加强对县级党政主要领导干部经济责任的审计,既是对书记和县长权力的有效制约,也是推动县域内经济社会健康持续发展的必然要求。
Auditing supervision is an important part of the power restriction and supervision system. Carrying out the economic responsibility audit of the leading cadres at the county level is an important institutional arrangement for strengthening the management of cadres and realizing the restriction on power supervision. In recent years, counties (autonomous regions and municipalities) committees and counties (districts, municipalities) that have been vilified by corruption have been accused of “corrupting high-risk groups” for a long time. Secretary and county magistrate hold the decision-making power and dominance of the economic and social development within the county and strengthen the auditing of the economic responsibility of the leading cadres at the county level, both effective restraint on the power of secretary and magistrate as well as economic and social well-being within the county The necessary requirements of sustainable development.