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实行领导干部经济责任审计制度,是我国加强对各级领导干部的任用、管理和监督,保障国有资产保值增值、促进党风廉政建设的一项重要措施。开展经济责任审计对有效制约和监督领导干部手中的权力、加强干部队伍建设,具有十分重要的现实意义。然而,我国目前经济责任审计的实施过程存在一些不容忽视的问题,例如,审计工作缺乏针对性和灵活性,大部分审计工作都是事后审计,难以实现风险预防等。
The implementation of the auditing system of economic responsibility of leading cadres is an important measure for strengthening the appointment, management and supervision of leading cadres at all levels in our country, ensuring the preservation and appreciation of State-owned assets and promoting the construction of a clean government. Conducting economic responsibility auditing has very important practical significance for effectively restricting and supervising the power of the leading cadres and strengthening the cadre ranks. However, there are some problems that can not be neglected in the current implementation of economic responsibility audit in our country. For example, the audit work lacks pertinence and flexibility. Most of the audit work is audited afterwards and it is difficult to realize risk prevention.