离任审计作为对领导干部进行监督的一种有效形式,近年来发挥了重要作用,但笔者在工作实践中发现,由于审计时间的滞后,造成了种种弊端。一是接任者推诿扯皮。现在的离任审计通常在领导干部离任相当一段时间后实施,接任者往往抱着事不关己的心态对待审计,甚至以不清楚前任领导的 As an effective form of oversight of leading cadres, outgoing auditing has played an important role in recent years. However, in my work practice, the author found that due to the lag of audit time, it caused various disadvantages. First, the successor pushed ogle buck. The current outgoing audits usually come after the departure of leading cadres for a considerable period of time. The successors often hold audits with impunity and do not even know what the previous leaders