审计整改问责机制构建:路径与实施安排

The Construction of Audit Rectification Accountability Mechanism:Path and Implementation Schedule

由于审计整改难度本身差异、整改执行主体选择性决策及两者之间相互作用,导致有效的审计整改制度安排供给是影响审计整改落实的关键因素。为此,以新近出台的经济责任审计实施细则中对地方党委主要领导干部履行审计整改督促责任这一规定为切入点,分析得出审计整改制度在实施机制、监督保障机制及相关配套制度安排间的缺陷。因此,通过构建具有内在逻辑关系的一系列审计整改责任人体系、实施程序、保障机制及启动机制,为审计整改问责机制提供了具体的实施路径和程序安排。同时,也为充分发挥审计促进国家治理、制约权力运行提供了切实可行的措施和手段。

Due to the difficulties of the audit rectification,the rectification performer's selective decision and the interaction with them,we concluded that the key factor of the audit rectification implementation is the effective audit rectification system supply.According to this point,through the analysis of the newly issued detailed rules of the main leading cadre's economic responsibility audit,we found that the defection of the audit rectification institutional system is in the implementation mechanism,supervision mechanism and related institutional arrangements.Therefore,we put forward a system of audit rectification accountability mechanism by building the rectification responsibility system,implementation procedures,security mechanism and trigger mechanism.It can provide the specific path and procedural arrangements for the implementation of the audit rectification accountability.At the same time,it can be the feasible measures and means of improving the national governance and restricting the authority use.