CAJ | 학술논문

经济责任审计以评价领导干部为主,在我国已经运行多年。根据经济控制论和免疫系统观,经济责任审计通过加强经济责任审计力量、强化经济责任审计执行力度和加大经济责任审计业务量,能够预防和惩治领导干部腐败,提高财政收支财务收支绩效。实证研究表明,经济责任审计力量越强,经济责任审计执行力度越大,越能够预防领导干部职务犯罪;审计人员数量越多,审计力量越强大,单位国内生产总值耗费的行政管理费越少。为了提高经济责任审计运行效果,应当构建经济责任审计监控体系。
경제책임심계이평개령도간부위주,재아국이경운행다년。근거경제공제론화면역계통관,경제책임심계통과가강경제책임심계역량、강화경제책임심계집행력도화가대경제책임심계업무량,능구예방화징치령도간부부패,제고재정수지재무수지적효。실증연구표명,경제책임심계역량월강,경제책임심계집행력도월대,월능구예방령도간부직무범죄;심계인원수량월다,심계역량월강대,단위국내생산총치모비적행정관리비월소。위료제고경제책임심계운행효과,응당구건경제책임심계감공체계。
The accountability audit is mainly about appraising leading cadres.This operational mechanism has been put into action for years.According to the theories of economic control and the views of immune system,accountability audit can prevent cadres from becoming corrupt and punish them accordingly if they commit any crimes,and it also can improve the performance of financial revenue and expenditure.All the functions of this mechanism we mentioned above can take effect by giving more power to it and put more enforcement efforts,and by increasing its intensity at the same time.The research proves that the more power we endow this mechanism,the fewer crimes the leading cadres will commit;the more auditors in this field,the more effective the auditing work is,and the less cost of administrative management which per gross domestic product（GDP） needs.In order to improve the operational effect of this mechanism,we should build monitoring system of it.