摘要
党政领导干部任期经济责任审计的对象是具有经济责任的党政领导干部 ,不具有经济责任或可以通过某种方式解除经济责任的党政领导干部不在审计之列 ;目前的党政领导干部任期经济责任审计应以狭义的经济责任而不是广义的经济责任为审计内容 ;党政领导干部任期经济责任审计的根据在于控权与授权的匹配 ,而不是权利与义务的匹配 ;对党政领导干部宜进行任期终结或离任审计 ,除特殊情况外 ,不宜进行任职期间审计。
The audit targets for governors are those who have economic responsibilities. Those who have no economic responsibility or who may release the economic responsibilities by certain means are not on the list for Audit. The content of this kind of audit should be a narrow one instead of a broad one. The audit should base on the matching between controlling and authorizing, but not between power and responsibility. Normally, it is better to audit a leader or governor at the end of his (or her) term or after the term, not during the term.
出处
《广东商学院学报》
2002年第5期81-84,共4页
Journal of Guangdong University of Business Studies
关键词
领导干部
经济责任审计
对策
leaders and governors
economic responsibility
audit
