摘要
当前,理论界对党政领导干部经济责任同步审计的研究尚处于初步探索阶段。中国特色政治体制下的受托经济责任观和党政制度分别是党政领导干部经济责任同步审计的理论与制度基础。文章通过分析中国政治体制下的党委与政府受托经济责任特点、党政领导干部权力运行轨迹和党政职能分工特点,清晰地界定了党政领导干部经济责任同步审计的目标及四个目标经济责任。在此基础上,围绕四个目标经济责任履行过程中"三权一廉"等权力运行的过程和结果,确定对党委和政府应分别进行审计的具体事项,以及界定和区分各自相应的法定经济责任,最终构筑"目标经济责任"导向的党政领导干部经济责任同步审计模式。
Sychronized accountability audit of Party and government leading cadres in our theoretical research and practice is still in the exploration state in our country. Sychronized accountability audit of Party and government leding cadres is based on the theory of accountability and the function division of the Party and government under the Chinese political system. By analyzing the characteristic of accountability of Party and government leading cadres, and the characteristic of the track of power exercised by Party and government and function division between the Party and government under the Chinese political system, the paper defined the goal and the target of accountability of sychronized accountability audit of Party and government leding cadres. On the basis of this, around the process of fulfill of the target of accountability, to check the process and outcome of the fulfillment of power, and to determine the specific audit matters, to define and distinguish the respective legal economic responsibility, then eventually build the pattern of sychronized accountability audit of Party and government leding cadres.
出处
《审计研究》
CSSCI
北大核心
2012年第4期48-53,共6页
Auditing Research
关键词
政治体制
经济责任
同步审计
模式
political system, sychronized accountability audit, pattern
