摘要
随着中办、国办关于党政主要领导经济责任审计新规的发布,党政领导干部经济责任审计已经进入了稳步推进阶段。由于经济责任审计固有的特征,在党政领导干部经济责任审计的过程中,必然存在因各种不确定性而导致的审计风险。文章在对党政领导干部经济责任审计风险特征分析基础上,指出了现实条件下我国党政领导干部经济责任审计风险存在的主观因素和客观因素,最后提出了防范党政领导干部经济责任审计风险的措施。
With the issuance of new regulation on economic accountability auditing for party and government leaders,the economic accountability auditing of party and government leaders steps into a stable developing stage.As to its intrinsic characteristics,there must be auditing risks caused by uncertainties in the process of economic accountability auditing.Based on the analysis of characteristics,this paper points out some current subjective and objective factors existed in economic accountability auditing and puts forwards various solving methods to prevent such auditing risks.
出处
《中国行政管理》
CSSCI
北大核心
2011年第5期82-86,共5页
Chinese Public Administration
关键词
党政领导干部
经济责任审计
审计风险
防范措施
party and government leaders
economic accountability auditing
auditing risks
precautionary measures
