部门党政领导干部任期经济责任审计的内容与方法

党的十六大报告和纪检工作报告强调:要进一步加强审计部门在干部监督和廉政建设中的作用。2002年8月,在全国审计工作座谈会上,审计署提出了“积极稳妥,量力而行,提高质量,防范风险”的经济责任审计工作指导原则。为落实本次座谈会精神,2002年11月,审计署经济责任审计司组织各地审计机关就县市长、党政部门、乡镇长、企业领导人员经济责任审计的内容和方法以及经济责任审计结果报告和审计评价5个课题进行了专题研讨。《实务探索》栏目在本期刊登部门党政领导干部任期经济责任审计研讨论文的主要内容(节选)和一些相关文章,供各级审计机关和审计人员在工作中参考、借鉴。     

经济责任审计系列专题研讨(一)县市长任期经济责任审计的内容与方法

党的十六大报告和纪检工作报告强调:要进一步加强审计部门在干部监督和廉政建设中的作用。2002年8月,在全国审计工作座谈会上,审计署提出了“积极稳妥,量力而行,提高质量,防范风险”的经济责任审计工作指导原则。为落实本次座谈会精神,2002年11月,审计署经济责任审计司组织各地审计机关就县市长、党政部门、乡镇长、企业领导人员经济责任审计的内容和方法以及经济责任审计结果报告和审计评价5个课题进行了专题研讨。《实务探索》栏目从本期起开辟专栏,将分5期连续刊登经济责任审计研讨论文的主要内容(节选)和一些相关文章,供各级审计机关和审计人员在工作中参考、借鉴,同时欢迎广大读者参与讨论。     

刍议部门党政领导干部任期经济责任审计评价

搞好领导干部经济责任审计的评价是经济责任审计的核心和关键环节。本文探讨了部门党政领导干部任期经济责任审计评价的内容和方法。     

刍议部门党政领导干部任期经济责任审计评价

搞好领导干部经济责任审计的评价是经济责任审计的核心和关键环节.本文探讨了部门党政领导干部任期经济责任审计评价的内容和方法.     

刍议部门党政领导干部任期经济责任审计评价

搞好领导干部经济责任审计的评价是经济责任审计的核心和关键环节。本文探讨了部门党政领导干部任期经济责任审计评价的内容和方法。     

浅谈乡镇党政领导干部任期经济责任审计内容

自1999年国家发布《县级以下党政领导干部任期经济责任审计暂行规定》以来,对乡镇党政领导干部进行经济责任审计,已成为全国各地县级审计机关的重要职责。地方各级审计机关十几年努力工作,积极探索,积累了不少成功的经验,为进一步规范和完善乡镇党政领导干部任期经济责任审计制度奠定了基础。同时,各地开展审计时在审计的内容、方法等方面也不尽相同,本文就乡镇党政领导干部任期经济责任的审计内容进行探讨。     

浅谈党政领导干部任期经济责任审计的主要内容

党政领导干部的任期经济责任审计是党和政府交给审计部门的一项新的工作,也是一项具有中国特色的审计工作,党政领导干部任期经济责任审计,审计对象虽然是领导者,但领导者负责一个部门或单位的全面工作,领导者的工作与其所在单位的工作密不可分,因此经济责任审计,要将审计个人和审计单位结合起     

党政领导干部任期经济责任审计的内容和程序

近年来,各地审计机关相继开展了对行政机关、事业单位领导干部任期经济责任审计工作,为了更好地开展此项工作,减少审计风险,提高审计质量,本文就党政领导干部任期经济责任审计工作的法律法规依据、审计内容和审计程序以及应注意的事项谈谈个人的认识。法律、法规依据（一）党政领导干部任期经济责任审计首先依据的是《中华人民共和国审计法》（以下简称《审计法》）。《审计法》第二条规定“国务院各部门和地方各级人民政府及其各部门的财政收支,国有金融机构和企业事业组织的财务收支,以及其他依照本法规定应当接受审计的财政、财务…     

党政领导干部任期经济责任审计内容及评价标准

党政领导干部任期经济责任审计的范围是根据被审计人的权力和责任而确定的。经济责任审计监督的是经济领域的经济活动和经济行为。 一、党政领导干部任期经济责任审计的主要内容 (一)党委和人民政府所属部门、机关领导干部经济责任审计的主要内容。     

经济责任审计系列专题研讨(二)--国有及国有控股企业经济责任审计的内容和方法

党的十六大报告明确指出:国有企业是我国国民经济的支柱.发展壮大国有经济,对于发挥社会主义制度优越性,增强我国的经济实力、国防实力和民族凝聚力,具有关键性作用.     

Coaching government and political leaders in complex environments

In the corporate world, leadership development programs are standard fare. Such programs often include well‐defined competencies and performance metrics, as well as regularly scheduled feedback and mentoring sessions, especially for those employees designated “high potential” performers. Not so in the public sphere. There are no defined career paths or standardized training curricula for heads of state. There are, however, requisite competencies for effective public sector leadership. As Gardner (1990) observed, “Leadership is not a mysterious activity. It is possible to describe the tasks that leaders perform....[But] we have barely scratched the surface in our efforts toward leadership development” (p. xix). The learning curve is steep for a newly elected leader, and fraught with potential landmines. Speaking with the candor of someone no longer seeking public office, former UK Prime Minister Tony Blair said recently, “When I came to office, prime minister was the only job I'd ever held; I'd never been a government minister before....The business of running a government is like anything else: You get better the longer you do it. And there are lessons out there that, had they come to me in an identifiable form, would have been useful to know” (talk given on December 16, 2010b). Both Gardner and Blair are emphatic that leadership is not something one is born with but something learned over time. And as Blair (2010a) put it, “Government is a race between expectations and capability.” In the essays that follow, several leadership coaches discuss the unique challenges and effective approaches they are using to help government leaders build the competencies that will enable them to govern effectively—and win that race between their constituents's expectations and their own capabilities.     

A theory of autocratic transition by government leaders: prerequisites to self-enforcing democracy

Economics of Governance - This paper aims at contributing to a better understanding of the conditions of self-enforcing democracy by analyzing the recent wave of autocratic transitions. Based on a...     

Policy Role of Social Media in Developing Public Trust: Twitter communication with government leaders

Citizens’ trust in a government is critical when the government utilizes Twitter to communicate with the public. This research collected 398 questionnaire samples from Korean citizens who communicate with a central government department via Twitter and employed a structured equation analysis. The study discovered that tweets coming from a leading (or an executive) government officer (e.g., a minister) played mediation role in increasing citizens’ perception of credibility in governmental Twitter feed. Furthermore, the citizens’ trust in governmental media functioned as a moderator for expanding their trust in government from an agency level to the overall government.     

Party alternation,divided government,and fiscal performance within US States

The literature on US state government fiscal performance has examined the role of institutional factors such as budget rules and divided government, but has largely ignored the impact of party alternation. This paper primarily focuses on whether party alternation in the governor’s office affects fiscal performance. Our hypothesis is that frequent party changes create a political environment that impacts fiscal performance. To further assess the impact of party alternation on fiscal performance, we consider our primary hypothesis in conjunction with the degree of division that exists between the governor’s office and the legislature. Using panel data from 37 states between 1971 and 2000 we test the hypothesis that frequent party alternation can be expected to affect fiscal performance and find strong support for the hypothesis. An earlier version of this paper was presented at the 2005 Public Choice Society Meetings. The authors would like to thank the conference participants, William Shughart, Charles Register, Jocelyn Evans, John D. Jackson, Amihai Glazer, and two anonymous referees for their comments. We would also like to thank Craig R. Stiller for his help in the collection of data. Any remaining errors remain the responsibility of the authors.     

创建学习型党组织的几点做法和体会

通过创建学习型党组织的一系列活动来强化党员干部和广大员工廉洁意识,营造健康向上、风清气正的发展环境,是树立党员干部良好形象的一项重要措施。本文从制定学习制度、开展系列教育、加强业务培训、多措并举加强廉政教育等方面对单位的创建活动进行了总结探讨。     

经济责任审计中责任人的责任界定初探

任期经济责任审计是对领导人员履行经济责任的情况进行鉴定和评价,客观、公正、准确地鉴定和评价领导人员的经济责任是审计工作的关键问题。目前现行经济责任界定和评价体制存在一些弊端,围绕经济责任审计中责任人的经济责任界定,本人发表一些初浅的看法。 一、经济责任审计责任界定的现状 经济责任审计从实质上讲,是人格化的综合性审计,它不仅包括     

Perceptions and outcomes of a managerial coaching certificate program: Educational leaders vs. business leaders

Educational leaders face unprecedented changes in developing new strategies and processes that improve teacher effectiveness, student performance, and administrators' professional development. Coaching is a way to improve and increase performance. Educators are in a position to take advantage of coaching as used by business leaders all over the world. This study examined the effectiveness of a coaching model designed for managers in a college of business. The study included both educational (n = 5) and business leaders (n = 30). It examined their perceptions and outcomes of their participation. The results strongly support the efficacy of this coaching model.     

高职高专学生党员管理教育方法探究

加强对高职高专学生党员的管理和教育,对于保证党员队伍质量和提高社会应用型人才素质有着重要意义。本文试从当前高职高专学生党建的现状和遇到的挑战着手,在大学生这一特殊群体和高职高专这一学校类型中做对比研究,分析高职高专学生党员管理和教育的方法。