任期经济责任审计与财务收支审计比较探讨

Probing into the Differences Between the Audit of Economic Responsibility in a Leader'S Prefecture and Financial Audit on Income and Expenses

对党政领导干部进行经济责任审计是新时期加强干部监督管理的一个重要环节,是党和国家赋予审计机关的一项光荣使命。任期经济责任审计是人格化的财政财务收支审计,同时也是财政财务收支审计的深化和提高,因此其文书格式、审计风险都与财政财务收支审计大不相同。

To reinforce the system of supervising our leaders, it becomes a very important part to audit the economic responsibility in a leader'S prefecture and for National Audit Office, it is a glorious duty that is endowed with our party and our people. Auditing the economic responsibility in a leader'S prefecture is to anthropomorphize to further and to improve the financial audit on income and expenses. Therefore, it is quite different in its written format and its financial risk, comparing with the financial audit on income and expenses.