地方党政主要领导干部经济责任同步审计评价浅析

Evaluation on Synchronous Audit of Economic Responsibility of Local Major Party and Administration Leaders

通过对党政主要领导干部经济责任同步审计的必要性(是时代发展的需要)以及从对党委、政府的经济职能分析入手,提出党政主要领导干部经济责任同步审计,是中国经济责任审计制度不断深化和探索发展的结果,是时代发展的需要。在此基础上提出当前党政主要领导干部经济责任同步审计评价存在经济责任难以界定;审计评价标准和评价体系尚未完全建立,评价标准不明确,审计评价尺度把握难;审计评价不规范;评价领导干部个人廉洁自律情况存在较大风险等问题。进而从争取各级党委和政府对经济责任审计工作的重视和支持;加强与各部门的协作配合,建立部门协作机制和决策后评估机制;明确、细化审计重点,有效提升党政主要领导同步审计工作的成效;规范审计评价;提高审计人员素质,控制和防范审计风险五个方面提出党政主要领导干部经济责任审计评价的创新思路。

The paper discusses the necessity of synchronous audit of responsibility of local major party and administration leaders,and analyzes the economic responsibilities of local party committee and administration.It thus points out that synchronous audit is the inevitable result of time,as well as the constant deepening and improving economic responsibility audit system. But there exist problems in the evaluation on economic responsibility audit of major party and administration leaders,namely,vague definition of economic responsibilities,defects in appraisal criteria and system,non-standard evaluation,great risks in assessing the leaders＇ honesty and self-discipline. Through the analysis of the problems,the study offers the following 5 proposals to innovate the evaluation system：party committees and governments of different levels should lay more emphasis on economic responsibility audit;strengthen the coordination between different departments and establish proper coordinating mechanisms and post-decision-making evaluation mechanisms;specify and refine audit focuses,which will help promote the efficiency of synchronous audit of major party and administration leaders;standardize the evaluation of audit;enhance auditing workers＇ ability to control and prevent auditing risks.