村干部经济责任审计应以制度为先导

发布时间：2018-06-30 03:57

本文选题：离任经济责任审计 + 村干部　；参考：《中国审计》2007年19期

【摘要】：2005年7月,农业部、监察部和国务院纠风办联合下发了《关于做好村干部任期和离任经济责任专项审计的通知》,对做好村干部任期和离任经济责任审计作出专门要求。《通知》指出:村干部任期和离任经济责任审计是一项经常性的重要工作,各级管理部门和监察机关、纠风办要充分发挥职能作用,加大监督检查和工作指导的力度。要结合本地区的实际情况,明确责任,加强部门之间的协调,逐步实现农村干部任期和离任经济责任审计工作的制度化、规范化和法制化,为农村经济的发展和社会稳定作出积极的贡献。作为开展村干部经济责任审计较早的苏州市,早在2000年以前就开始实行村干部经济责任审计,发展至今取得了较好的成果和经验,值得读者借鉴。
[Abstract]:In July 2005, the Ministry of Agriculture, The Ministry of Supervision and the State Council's rectification Office jointly issued the "Circular on doing a good job in the Special Audit of Village cadres' term of tenure and outgoing Economic responsibility," and made special requirements for doing a good job in auditing the tenure of village cadres' term of office and outgoing economic responsibility. The audit of village cadres' term of office and outgoing economic responsibility is a regular and important work. Administrative departments and supervisory organs at all levels and the rectification offices should give full play to their functions and intensify supervision, inspection, and work guidance. In light of the actual situation in the region, it is necessary to clarify responsibilities, strengthen coordination among departments, and gradually institutionalize, standardize and legalize the audit of the tenure and departure of rural cadres' economic responsibilities. We will make positive contributions to the development of the rural economy and social stability. Suzhou, as an early audit of village cadres' economic responsibility, began to carry out the audit of village cadres' economic responsibility as early as 2000. So far, good results and experiences have been obtained, which is worthy of reference by readers.
【作者单位】：江苏省苏州市审计局;
【分类号】：F239.6

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