摘要
国家治理现代化进程中,领导干部经济责任审计的战略价值日益凸显,但其风险谱系呈现多维复杂性。本文基于文献分析法,系统梳理审计全周期风险要素,创新构建“目标导向—组织架构—流程控制—支撑体系”四维风险管理框架。该框架以审计质量提升为核心目标,明确责任主体权责配置,设计风险评估、应对、监控的闭环流程,辅以制度规范、技术工具、人才保障等支撑系统。研究表明,该框架有效增强审计效能,完善干部监督治理机制,为后续研究提供理论范式与实践参照。
In the process of modernization of national governance,the strategic value of economic responsibility audits of leading cadres is becoming increasingly prominent,but its risk spectrum is multi-dimensional complexity.Based on the literature analysis method,this paper systematically sorts out the risk elements throughout the audit cycle and innovatively constructs a four-dimensional risk management framework of“goal orientation-organizational structure-process control-support system”.The framework takes the improvement of audit quality as its core goal,clarifies the allocation of rights and responsibilities of the responsible parties,designs a closed-loop process for risk assessment,response,and monitoring,supplemented by support systems such as institutional norms,technical tools,and talent guarantees.Research shows that this framework effectively enhances audit effectiveness,improves the cadre supervision and governance mechanism,and provides theoretical paradigms and practical references for subsequent research.
作者
王普
WANG Pu(Party School of Ankang Municipal Committee of CPC(Ankang Academy of Governance),Ankang 725000,China)
出处
《陕西行政学院学报》
2025年第3期118-120,共3页
Journal of Shaanxi Academy of Governance
基金
陕西省党校系统中国特色社会主义研究中心2020年度课题“安康市基层社会治理调研报告”(202043)。
关键词
领导干部
经济责任审计
全链条
风险管理
leading cadres
economic responsibility audits
full-chain
risk management
