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对县级以下党政领导干部任期进行经济责任审计,是加强对党政干部管理监督的重要措施。审计部门必须坚持原则,客观公正地履行职责。 一是坚持先审计后离任。“先审计后离任”是原则性的规定,符合审计程序的要求。这样做,对审计人员来说,能够调动审计人员的积极性,对领导干部任期内的经济责任做出公允的评价;从被审计单位来看,容易核对问题,便于调查分析,及时落实责任,使离任者交得明白,就任者接得清楚;从组织人事部门来看,能够发挥事前反馈作用,事先接到审计报告,便于了解到干部的真实情况,对恰当任用干部提供参考依据。
Auditing the economic responsibility of the party and government cadres under the county level for a term of office is an important measure to strengthen the supervision and administration over party and government cadres. Audit departments must uphold the principle of performing their duties objectively and impartially. First, adhere to the first audit after leaving office. “Auditing after leaving office” is the principle of compliance with the requirements of the audit procedures. In doing so, the auditors can arouse the enthusiasm of the auditors and make a fair assessment of the economic responsibilities of the leading cadres during their term of office. From the perspective of the audited entity, it is easy to check the problems, facilitate investigation and analysis, and timely fulfill the responsibilities so that From the organization and personnel departments, it can play the role of antecedent feedback, receive audit reports in advance, make it easy to understand the real situation of cadres and provide reference for the proper appointment of cadres.