县（市、区）党政主要领导干部经济责任同步审计初探

摘要

Auditing of financial responsibility, as a auditing mode, plays a particular role in supervising leading cadres. And synchronous auditing of Party and Government leading cadres' financial responsibility at present phase, has become a new form of and a new requirement for financial responsibility auditing. As a new form of auditing, inevitably there will be some problems. The author, with help of audit practice, made an analysis on the major issues of synchronous auditing of Party and Government leading cadres'financial responsibility and suggested some major methods to settle down the issues, which is a beneficial exploration for improvement in auditing system.%　　经济责任审计是我国特有的审计模式和干部监督机制，党政主要领导干部经济责任同步审计是新时期经济责任审计的新方式和新要求。作为一种新的审计形式，必然存在许多新的问题。笔者结合审计实践，分析了党政主要领导干部经济责任同步审计需解决的主要问题，提出了党政主要领导干部经济责任同步审计的主要方法，为进一步推动党政主要领导干部经济责任同步审计进行了有益的探索。