党政领导干部经济责任同步审计的实践与思考

党政领导干部经济责任同步审计的优势已经脱颖而出,并成为各级审计机关不断探索的方向。本文认为,我国政治体制、党的以经济建设为中心的路线、促进领导干部履职尽责、合理界定领导干部经济责任、提高审计效率等客观要求党政领导干部经济责任审计应同步进行。继而从审计管理、组织组合方式、审计内容、审计方法、审计评价原则等方面介绍了吉林省在党政领导干部经济责任同步审计中所进行的探索。最后从如何明确党委书记的主要职责,规范审计评价标准,加强审计结果的运用,延伸责任追究,提高审计干部素质等方面提出建议。

Practice and Thinking of Sychronized Accountability Audit of Party and Government Leading Cadres

The advantages of sychronized accountability audit of Party and governmental leading Cadres have come to the fore and become the direction of continuous explorations of the audit institutions at all levels.From the perspectives of our country's political system,our Party's route with economic construction as the core,encourage leaders to fulfill their duties,rationally define the accountability of leading cadres,improve audit efficiencies,etc.,this paper advocates snchronized audit of Party and government l...