CAJ | 학술논문

目前我国的县党政领导干部任期经济责任审计评价体系的研究还正处于起步阶段，评价体系的建立问题是目前审计工作者、被审计单位、组织人事部门所共同面临的问题。本文通过对县长任期经济责任审计评价背景的分析，在阐述建立评价体系的可行性、现实性和必要性基础上，梳理建立评价体系的难点和应注意到的诸多问题。从评价体系建立的内容和评价标准两个方面入手，重点分析了评价体系应从哪些方面建立和正确评价，并采取定量与定性分析相结合，宏观和微观指标相结合等多种方式，对深化和推进建立区县党政领导干部任期经济责任审计评价体系奠定基础。
목전아국적현당정령도간부임기경제책임심계평개체계적연구환정처우기보계단，평개체계적건립문제시목전심계공작자、피심계단위、조직인사부문소공동면림적문제。본문통과대현장임기경제책임심계평개배경적분석，재천술건립평개체계적가행성、현실성화필요성기출상，소리건립평개체계적난점화응주의도적제다문제。종평개체계건립적내용화평개표준량개방면입수，중점분석료평개체계응종나사방면건립화정학평개，병채취정량여정성분석상결합，굉관화미관지표상결합등다충방식，대심화화추진건립구현당정령도간부임기경제책임심계평개체계전정기출。
The domestic researches on the evaluation system of economic responsibility audit of county-level party and government leaders are still in the starting phase,which presents a common problem to both cur-rent audit workers and human resources departments in audited organizations. Through analyzing the back-ground of responsibility evaluation system for county leaders,the paper illustrates the feasibility,reality and necessity of establishing the evaluation system,and points out the related difficulties and notable problems. From the prospectives of contents and evaluation standards,it emphasizes the basis on which we should build up the system and make correct evaluation. The study combines qualitative and quantitative approach-es,macro and micro views,aiming to lay foundations to establish and enhance economic responsibility audit of county leaders.