关于经济责任审计的几点思考

党政领导干部经济责任审计,在促使领导干部提高管理水平和树立遵纪守法意识、维护财经法纪、推动廉政建设等方面发挥了积极的作用。当前,各级审计机关有待解决的重要问题就是如何进一步解放思想、更新观念以及提升工作成效,从而充分发挥其在干部监督管理和经济社会发展中的作用。笔者结合审计工作实践,谈几点关于经济责任审计的认识和思考。

Reflections on Economic Responsibility Audit

Party and Government leading cadres＇ economic responsibility audit plays an active role in improving leaders management level, establishing law-abiding consciousness, maintaining financial discipline and promoting the construction of a clean and honest administration. Currently, An important problem to be solved for the auditing organs is how to further emancipate the mind, renew the concept and improve the working effect, so as to give full play to its role in cadre supervision and management as well as economic and social development. Combined with the audit practice, the author discusses his understanding and reflection of economic responsibility audit.