摘要
随着中国特色社会主义进入新时代,国家审计事业也进入了新的发展阶段,地方党政主要领导干部经济责任审计是基于中国特色审计实践下的审计制度创新,是国家审计的重要组成部分,对规范权力运行、助推国家治理体系完善具有重要的意义。基于课题组的实践经验,本文总结当前地方党政主要领导干部经济责任审计实践中遇到的问题,如审计能力与新时代的要求存在差距、项目组织实施存在不足、审计评价和成果运用不充分等,并从提升审计能力、构建“政策研究+数据分析+现场审计”新型审计模式、提高审计计划执行刚性、完善审计评价体系、提高审计定责质量、创新审计成果运用机制等方面提出对策建议,以期推动新时代背景下地方党政主要领导干部经济责任审计的创新发展。
As the socialism with Chinese characteristics entered a new era, the national audit has developed into a new stage. The economic accountability audit of local leading officials is an innovation of audit system based on the auditing practice with Chinese characteristics, which is an important part of national audit, and also of great significance to regulate the exercise of power and promote the improvement of national governance system. Based on the practice and experience of our research group, this paper summarizes main problems in economic accountability audit practice of local leading officials, such as gaps between audit capacity and the requirements of the new era, insufficient implementation of project organization, and insufficient audit evaluation and use of results. In summary, this paper puts forward some solutions, such as improving auditing capacity, constructing auditing model of 'policy research + data analysis + field audit', improve execution rigidity of audit plan, improve the audit evaluation system, improve the quality of defining responsibility, and innovate audit results application mechanism,so as to promote innovative development of the economic accountability audit of leading officials in this new era.
出处
《审计研究》
CSSCI
北大核心
2019年第2期11-17,共7页
Auditing Research
基金
2018年中国审计学会与审计署长沙特派办理论研究会合作课题“经济责任”审计创新与发展研究”的阶段性成果
关键词
新时代
领导干部
经济责任审计
审计实践
new era
leading officials
economic accountability audit
audit practice
