党政领导干部经济责任审计机制创新研究  

On Innovation of the mechanism of Party and Government Leader’s Economic Responsibility Audit

作　　者：宋夏云[1] 喻萍[2] 

机构地区：[1]上海财经大学会计学院,上海200439 [2]西华师范大学政法学院,四川南充637002

出　　处：《上海立信会计学院学报》2005年第1期40-44,共5页Journal of Shanghai Lixin University of Commerce

摘　　要：　实行党政领导干部任期经济责任审计,是促进领导干部廉洁勤政、依法行政的一项基础性机制。我国经济责任审计机制的现实缺陷主要包括立法层次较低,独立性严重缺失;审计标准不规范;执业人员素质偏低;事后处理难;其机制创新在于加快法制化建设进程,建立合理可行的审计规范体系;实施人力资源开发战略,培养高素质的审计专门化人才;客观和公正使用审计成果,努力提高经济责任审计的功效等方面。The implementation of the economic responsibility audit of party and government leaders during their terms is a foundation mechanism that can promote leaders’ honesty and diligence in performing their official duties according to the law .Nowadays,the real shortcomings of economic responsibility audit mechanism in our country includes:the low level of legislation;the serious shortness of independence;no norm of audit standard;the low virtue of professional person;and the difficulty of dealing with after the event.The reasonable mechanism innovation includes:speeding up the process of legal construction and setting up the reasonable and available standard system of audit norm;performing on developing strategy of human resources and fostering high virtue of audit special person;using objectively and justly the audit result,improving the function of economic responsibility audit,and so on.

关 键 词：党政领导干部 受托公共经济责任 审计机制 

分 类 号：F239.2[经济管理—会计学]