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.     

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...     

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     

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。     

Among leaders and territories: the political networks of the district councillors in Naples

This work describes the role of the district councillors of Naples, through an analysis of their relational networks. District councils are the result of the administrative decentralization of the major Italian municipalities. During a 2 year field research study, I gathered 387 semi-structured interviews with the councillors and 35 unstructured interviews with a set of key informants. In order to increase the understanding of the political networks, I have also collected information through direct observation of the councillors meetings and activities. The analysis combines qualitative and quantitative data. At a formal level, district councillors don’t have any actual power, but, in practice, they gain important social capital resources by playing a brokerage role between political patrons and their potential clients. I provide evidence that, on one side, they hold strong ties with the higher level politicians; and, on the other side, they play a fundamental role in taking care of the voters and collecting the electoral consensus. In conclusion, I argue that the district councillors of Naples perform the tasks which were previously carried out by the traditional party organizations, assuming the role of the “new” professionals of grass roots politics.     

The Consequences of Appointment Methods and Party Control for Telecommunications Pricing

While the economic approach to the politics of regulation emphasizes the importance of organized economic interests in shaping policies, political institutions in which regulatory agencies are embedded may also have significant effects. By including both economic influences and characteristics of political institutions in a model of price setting by state regulators, this paper demonstrates that both shape regulatory behavior in the telecommunications industry. Whether commissioners are elected or appointed, whether they face confirmation by a legislature, and whether a single party controls both executive and legislative branches of state governments influence the level of prices charged for basic services.     

Heroes in collision: Chief executive retirement and the parade of future leaders

The exit and legacy of leaders can have an impact which rivals the reign of a leader. While leaders' retirement is important to us all, we know little about its dynamics. This article is part of a large research project on 200 retiring leaders. Three core dimensions of leaders' retirement are discussed.     

动态数列直线趋势预测方法和参数研究

本文通过采取步长和初始时间序列不同的两种情况,根据运用公式1计算的结果初步推断出动态数列直线趋势预测方法和参数的取值的规律,并对此规律进行数学证明和实例验证,并由此提出公式2和3。通过本文的论述可以得出,按照直线趋势预测法进行预测,预测值与取时间序列的第一个取值无关,也与时间序列间的步长大小无关,只要时间序列间的步长相等即可,预测值都是一样的,且预测值呈等差数列。