摘要
近年来,党政领导干部和企业领导人员经济责任审计的大力推进,对于实现审计全覆盖和规范行政权力运行发挥了积极作用。本文通过考察当前省部级党政主要领导干部经济责任审计的实践,发现经济责任审计实践中仍然存在内容不够深入、操作存在障碍、与领导干部自然资源资产离任审计还不够协调以及成果运用不充分等问题。在分析原因的基础上,提出提升预算执行审计在党政领导干部经济责任审计中的地位与作用、加强经济责任审计的组织实施、强化党政领导干部经济责任审计和领导干部自然资源资产离任审计在相关方面的协调、推动经济责任审计成果运用机制优化,是新时代进一步发挥领导干部经济责任审计在党和国家监督体系中重要作用的必由之路。
In recent years, the promotion of economic accountability audit of leading officials of CPC committees, government and state-owned enterprise has played a positive role in realizing the full coverage of audit and regulating the exercise of power. By examining the current practice of the economic accountability audit of provincial Leading officials, this article finds that there are still problems such as insufficient depth of subject matters, obstacles to operation, insufficient coordination with the accountability audit of natural resources and assets, and insufficient use of results. Analyzing the reasons, this article proposes to enhance the position and role of budget execution audit in the audit of the economic accountability of Leading officials, strengthen the organization and implementation of economic accountability aud让,and strengthen the integration of economic accountability audit of Leading officials and accountability audit of natural resources and assets audit, and promoting the optimization of the mechanism for applying the results of economic accountability audit, which will be the only way to deepen the role of audit in the Party and state supervision system in a new era.
出处
《审计研究》
CSSCI
北大核心
2019年第2期18-24,共7页
Auditing Research
基金
2018年中国审计学会与审计署南京特派办理论研究会合作课题“经济责任审计创新与发展研究”的阶段性成果
关键词
经济责任审计
领导干部自然资源资产离任审计
创新
economic accountability audit
accountability audit of natural resources and assets
innovation
