党政领导干部经济责任审计评价机制的构建

摘要

Economic responsibility audit evaluation is the core and the key link of economic responsibility audit in our country. Evaluation of economic responsibility for leading cadres in our party and government must be carried out under the background of full democracy, not only to focus on “From the people, for the people”, more emphasis on“Good for people”. Hence, a long-term economic responsibility audit mechanism should be set up. First, an analysis should be made on demands and ex-pectations of related subjects with various interest;Second, the target system should be determined, the corresponding evalua-tion standard and system should be formulated and the economic responsibility audit evaluation system should be set up;Third, with ongoing feedback, an analysis is performed for executive main body behavior and the corresponding measures are formulated to guarantee the benign operation of the system , which includes: analysis of the psychological transformation for our party and government leading cadres, improvement of the audit quality in audit institutions and construction of the platform for public supervision. At last, the evaluation mechanism is gradually formed, with the executive main body automatically tending to observe the target system.%经济责任审计评价是我国经济责任审计的核心内容和关键环节，我国党政主要领导干部经济责任的评价是在充分民主的背景下开展的，不仅要关注“取之于民、用之于民”，更要强调“利于民”。经济责任审计评价应该努力构建长效机制：首先，进行各利益相关主体的需求期望分析；其次，确定制度目标、制定相应的评价标准和体系并形成经济责任审计评价制度；再次，对执行主体的行为不断进行反馈分析并制定相应的推动措施来保证制度的良性运行，包括党政领导干部的心理转换分析、审计机关的审计质量提升和社会公众的监督平台构建；最后，逐渐形成执行主体自动趋向制度目标的评价机制。