基于两办经济责任审计规定修订的比较研究

A Comparative Study on the Revision of Economic Responsibility Audit Regulations by Two Offices

文章采用比较研究、文献研究方法对2019年及2010年两办(中办、国办)出台的有关经济责任审计规定进行了分析。研究发现,2019年新规全方位加强了党对经济责任审计工作的领导、全过程规范了领导干部经济责任审计工作,优越性明显。文章通过全面梳理2019年《经济责任审计规定》内容,剖析其在审计对象、审计流程、审计报告及评价、审计结果四个方面的重要变化,以期为国家审计机关领导干部经济责任审计研究决策提供参考。

Using the methods of comparative study and literature research,this paper makes a comparative study on the economic responsibility audit regulations issued by the two offices(Central Office and State Office)in July 2019 and the economic responsibility audit regulations in 2010.It is found that the new rules in 2019 strengthen the party's leadership of economic responsibility audit in an all-round way,standardize the economic responsibility audit of leading cadres in the whole process,and have obvious advantages.By comprehensively combing the contents of economic responsibility audit regulations in 2019,this paper analyzes its important changes in four aspects:audit object,audit process,audit report and evaluation,and audit results,so as to provide reference for the research and decision-making of economic responsibility audit of leading cadres in national audit institutions.