领导干部经济责任审计研究

领导干部经济责任审计研究

摘  要：经过210余年的发展，我国经济责任审计取得了长足的进步。领导干部经济责任审计的范围在不断地扩大，被审计领导干部的层级在不断地升高，经济责任审计工作发挥着越来越重要的作用。但也存在不少问题，主要表现在我国领导干部经济责任审计工作在纵深程度上还不够，经济责任审计工作往往只重点停留在对领导干部相关经济活动真实性、合法性的监督检查上，对于其效益性的关注还非常不够。本文结合当前构建社会主义和谐社会的实际情况，重新界定我国领导干部的经济责任，详细阐述了领导干部经济责任审计的主要内容、程序和方法，从而希望为推动我国依法行政、依法治国、社会诚信体系构建、领导干部树立正确的政绩观和业绩观以及建立科学有效的领导干部选拔任用机制提供1些建议。

关键词：领导干部；经济责任；审计

The study of the leading cadre economic responsibility audit

Abstract: with development of over twenty years, our country economic responsibility audit has made a considerable progress. The scope of the leading cadre’s economic responsibility audit is expanded unceasingly and the level of the audited leading cadres also elevated unceasingly. The economic responsibility audit work is playing a more and more vital role in our society. However, there still exists many problems in this field where shows that the depth degree of our country’s economic responsibility work is not sufficient and the economic responsibility audit work often puts emphasis just upon the authenticity and legitimacy surveillance and inspection of the cadres’ corresponding economic activities, but extremely insufficient on the beneficial results. So this article will base on the actual circumstance of building harmonious socialism at present to re-define our country’s leading cadres’ economic responsibility and its points ， and also expound the main contents , procedure , method and essential significance of the leading cadres’ economic responsibility audit. As a result, this article will provide some suggestions on running state affairs according to the law, performing official duties lawfully, improving social credibility and also helping set up right achievement view and accomplishment view, and build up a valid mechanism to select and appoint leading cadres in our country. （科教作文网http://zw.ΝsΕAc.Com编辑整理）
 
Keywords: The leading cadre   economic responsibility   audit