对离任经济责任审计的思考

离任审计是党和政府为了加强对领导干部的管理和监督,促进领导干部勤政廉政,加强国有企业经营管理,保障国有资产保值增值而实行的一种监督管理制度.1999年5月,中央办公厅、国务院办公厅2个《暂行规定》的出台,在全国范围内统一规范了任期经济责任审计行为.开展领导干部离任审计是审计工作的一个创造,但是在离任审计工作中,还存在着这样、那样的问题,诸如不能准确把握离任审计的时间、审计结论难以落实等.只有解决了这些问题,才能使离任经济责任审计工作逐步得到完善.

Reflectioms on Financial Responsibility Audits to the Leader Leaving One's Post

In order to strengthen the management and supervision to the leaders,promote leaders' diligence in government affairs and make a clean government,fulfil responsibility in an all-round way,promote the state-owned enterprise to strengthen and improve management and administration,and guarantee and raise present state-owned assets,the Party and government have implemented a kind of supervision management system to audit financial responsibility of the leader who leaves his post.The issue of two"Temporary Provisions"made by the General Office of the Central Committee and the General Office of the State Council in May of 1999,unifies the norm to the behavior of nationwide financial responsibility audits.It is a creation of the audit work to launch the audit to the leader who is leaving his post.But we've met lots of problems in the course of audit.For example,we can not get the exact time to audit and it is difficult carry out the audit conclusion.It is our job to solve these problems and to prefect the audit system.