新常态下村居干部经济责任审计思考——以D社居委领导经济责任审计为例

Reflections on the Economic Responsibility Audit of Village Cadres under the New Normal:Taking the Economic Responsibility Audit of the D Community Committee as an Example

村居干部经济责任审计是实现经济责任审计监督全覆盖,建立高效廉洁的基层政府的关键措施。村居组织是国家治理的最基层组织,是党和政府联系群众的桥梁和纽带。本文结合案例进行分析,尝试建立合理有效的村居干部经济责任评价体系及问责制度,实现“以审促改、以审促建”的审计目标,保障经济建设持续健康发展。

The economic responsibility audit of village cadres is the key measure to realize the full coverage of the audit supervision of economic responsibility and to establish an efficient and clean grass-roots government. Village organization is the most basic level organization of state management, it is the bridge and tie that party and government contact masses. Based on the analysis of real work cases, this paper attempts to establish a reasonable and effective system of economic responsibility evaluation and accountability of village cadres, to achieve the audit objective and ensure the sustained and healthy development of economic construction.