领导干部档案工作离任审计制度建设研究  

Research on the Construction of the Leaving Audit System for the Archives Work of Leading Cadres

作　　者：孙召伟 龙家庆 SUN Zhaowei;LONG Jiaqing(School of Information Resource Management,Renmin University of China,Beijing 100872)

机构地区：[1]中国人民大学信息资源管理学院,北京100872

出　　处：《档案学刊》2023年第5期14-22,共9页Academic Journal of Archives

基　　金：2022年国家社科基金项目“数字时代档案治理的内在机理与实现路径研究”(22CTQ035)研究成果。

摘　　要：审计是党和国家监督体系的重要组成部分。文章旨在借鉴领导干部经济责任审计和自然资源资产离任审计等国家审计的经验,立足我国档案工作实际,研究建立领导干部档案工作离任审计制度。在厘清制度设计的必要性和可行性的基础上,将其纳入整体档案治理体系,为推进国家治理能力现代化提供支撑。针对领导干部档案工作的直接责任和领导责任,提出政策性建议:按照管理需要,组建审计联合小组;规范审计程序,分步骤实施审计行为;对照整改意见,提升档案工作质量。Audit is an important component of the Party and state supervision system.This article aims to learn from the experience of national audits such as the economic responsibility audit of leading cadres and the natural resources accountability leaving audit in archival work,and based on the actual situation of archival work in China,study and establish the leaving audit system for leading cadres'archival work.On the basis of clarifying the necessity and feasibility of institutional design,it is necessary to incorporate it into the overall archives governance system,providing support for promoting the modernization of national governance capacity.Propose policy recommendations for the direct and leadership responsibilities of leading cadres archival work:establish an audit joint team according to management needs;standardize audit procedures and implement audit actions step by step;improve the quality of archival work by comparing the rectification opinions.

关 键 词：领导干部 档案工作 离任审计 档案法 档案治理 

分 类 号：G275[文化科学—档案学] F239.6[经济管理—会计学]