县长经济责任审计评价体系研究

On the Evaluation System of Economic Responsibility Audit of County Leaders

目前我国的县党政领导干部任期经济责任审计评价体系的研究还正处于起步阶段,评价体系的建立问题是目前审计工作者、被审计单位、组织人事部门所共同面临的问题。本文通过对县长任期经济责任审计评价背景的分析,在阐述建立评价体系的可行性、现实性和必要性基础上,梳理建立评价体系的难点和应注意到的诸多问题。从评价体系建立的内容和评价标准两个方面入手,重点分析了评价体系应从哪些方面建立和正确评价,并采取定量与定性分析相结合,宏观和微观指标相结合等多种方式,对深化和推进建立区县党政领导干部任期经济责任审计评价体系奠定基础。

The domestic researches on the evaluation system of economic responsibility audit of county-level party and government leaders are still in the starting phase,which presents a common problem to both current audit workers and human resources departments in audited organizations. Through analyzing the background of responsibility evaluation system for county leaders,the paper illustrates the feasibility,reality and necessity of establishing the evaluation system,and points out the related difficulties and notable problems.From the prospectives of contents and evaluation standards,it emphasizes the basis on which we should build up the system and make correct evaluation. The study combines qualitative and quantitative approaches,macro and micro views,aiming to lay foundations to establish and enhance economic responsibility audit of county leaders.