价值工程
價值工程
개치공정
VALUE ENGINEERING
2014年
34期
198-198,199
,共2页
离任经济责任%审计%问题探讨
離任經濟責任%審計%問題探討
리임경제책임%심계%문제탐토
outgoing economic responsibility%auditing%problems exploration
离任经济责任审计是加强干部监督管理的一项重要措施，是建立新的干部用人机制的重要内容，是密切党群关系的重要手段。然而，对离任法人如何进行正确审计评价的理论研究甚少，在实践上存在着认识不统一、工作不规范、作用不明显、主观随意性过强等问题，造成审计定性失之以偏，执法不严。本文作者对多年来离任审计工作中存在的问题及解决对策做了探讨，相信为日后完善离任审计工作提供重要的参考依据。
離任經濟責任審計是加彊榦部鑑督管理的一項重要措施，是建立新的榦部用人機製的重要內容，是密切黨群關繫的重要手段。然而，對離任法人如何進行正確審計評價的理論研究甚少，在實踐上存在著認識不統一、工作不規範、作用不明顯、主觀隨意性過彊等問題，造成審計定性失之以偏，執法不嚴。本文作者對多年來離任審計工作中存在的問題及解決對策做瞭探討，相信為日後完善離任審計工作提供重要的參攷依據。
리임경제책임심계시가강간부감독관리적일항중요조시，시건립신적간부용인궤제적중요내용，시밀절당군관계적중요수단。연이，대리임법인여하진행정학심계평개적이론연구심소，재실천상존재착인식불통일、공작불규범、작용불명현、주관수의성과강등문제，조성심계정성실지이편，집법불엄。본문작자대다년래리임심계공작중존재적문제급해결대책주료탐토，상신위일후완선리임심계공작제공중요적삼고의거。
The outgoing economic responsibility audit is an important measure to strengthen the supervision and management of cadres, the important content of establishing a new mechanism for cadres and personnel, and an important means of building closer relations between the party and the masses. However, the theoretical research on how to do correct audit and evaluation of the outgoing corporate is poor, and there are many problems in practice, such as no unified understanding, not standardized work, no obvious role, too strong subjective arbitrariness and so on, resulting in partial loss of the qualitative audit and lax enforcement. The author discusses the problems and solutions to provide important reference for improvement of the future outgoing audit work.
