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近年来,基层审计机关按照《党政主要领导干部和国有企业领导人员经济责任审计规定》,积极探索对乡镇党政领导干部经济责任同步审计。乡镇党政同步审的审计对象是乡镇党委书记与乡镇长两人,从理论上讲,乡镇党政工作一般是书记一手抓,直接分管,而乡镇长配合党委书记工作,抓好党委或党委书记决策事项的落实,因此对两人的审计严格区分责任,做到有所侧重。但在基层审计机关开展乡镇党政同步审工作中遇到很多困难和问题,造成审计成效不明显、审计成果运用水平难以提升,还有很多问题值得探索和思考。
In recent years, the grassroots auditing organs have actively explored the simultaneous auditing of the economic responsibilities of the leading cadres in the township and town governments in accordance with the “Economic Auditing Rules for the Leading Cadres of the Party and Government and the Leading Staff of State-owned Enterprises.” The auditing object of the simultaneous examination by township and town government is the township and town party secretary and the township mayor. In theory, the work of township party and government is generally handled by the secretary and directly under the charge. The township headman cooperates with the party secretary and does a good job in party committee or party secretary The implementation of decision-making matters, so strict audit of the two responsibilities, so be focused. However, many difficulties and problems have been encountered in carrying out the simultaneous examination and examination of township and town party and government departments by the grass-root auditing organs. As a result, the effectiveness of auditing is not obvious and the level of application of auditing achievements is hard to be improved. There are still many problems worth exploring and thinking about.