国际中文开源期刊平台

任期经济责任制度探析

An analysis of the term economic responsibility system

财经聚焦 / 2020,2(2)：47-52 / 2020-04-20 2425 4115

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• 作者： 楚政     
• 单位：

  安徽科技学院，合肥 

• 关键词： 任期经济责任；规章制度；界定；审计
• Term of office economic responsibility; Rules and regulations; Define; The audit
• 摘要： 任期经济责任审计的实施不仅对领导干部进行了有效的管理与监督， 更为各级干部管理部门任用提拔干部提供了强有力的依据。但是任期经济责任 审计中仍然存在着审计人员素质不高、界定错误、审计时机不当等实际问题。 只有建立健全相关规章制度，明确审计范围与目的，在恰当的时机给予正确的 审计，才能进一步完善领导干部经济责任审计。
• The implementation of economic responsibility audit of tenure not only effectively manages and supervises the leading cadres, but also provides a strong basis for the appointment and promotion of cadres by the administrative departments of cadres at all levels. However, there are still some practical problems in the term of economic responsibility audit, such as the low quality of auditors, the wrong definition and the improper timing of audit. Only by establishing and perfecting the relevant rules and regulations, clarifying the scope and purpose of audit, and giving the correct audit at the right time, can we further improve the economic responsibility audit of leading cadres.
• DOI： https://doi.org/10.35534/fef.0202008c
• 引用： 楚政．任期经济责任制度探析［J］．财经聚焦，2020，2（2）：47-52．