Economics paper写作--Economic responsibility audit

摆渡论文网（www.baydue.com）-专业留学生作业辅导中心Economics paper写作-Economic responsibility audit目前，经济责任审计项目计划管理不够科学，在领导干部中调整人吗？多年来，特别是换届那年，临时增加了大量的离任审计项目。此时，审计人力资源不能满足审计工作的需要。此外，经济责任审计难以贯彻“先审后出”的原则，通常是由领导干部的组织部门调整后再集中委托，由审计部门对相关领导干部进行离任审计，审计对象往往处于新的位置，审计对象往往处于新的工作岗位上。滞后的审计热情受到影响，审计师很容易想通过议案，意义不大，导致审计有时成为一种形式。At present, economic responsibility audit project plan management is not scientific enough, in leading cadres to adjust people? In many years, especially in the year of changing the term of office, a lot of outgoing audit projects are added temporarily. At this time, audit human resources cannot meet the demand of audit work. In addition, the economic responsibility audit is difficult to carry out the principle of "after the first trial from", is usually the organization department of the leading cadre to adjust then focus to entrust, the auditing department of related leading cadres to carry out the outgoing audit, the audit object often have in the new position, the hysteresis of the audit enthusiasm affected, the auditor is easy to think to go through the motions, the meaning is not big, lead to audit sometimes become a mere formality.Economic responsibility audit should be to improve the leading cadres to promote the region, the department, the unit of scientific development as the goal, to leading cadres tenure in the region, the department, this unit the budgetary revenues and expenditures or financial revenues and expenditures and the real economic activities, legal and benefit as the foundation, focusing on the leading cadre to obey the law, law-abiding, compliant, conscientious, strengthening the exercise of power restriction and supervision over leading cadres, promote the party to build a clean government and anti-corruption work, promoting the modernization of national management system and management ability. However some auditors cannot completely meet the requirements for audit, and on the audit concept transformation can not give full play to the role of the audit "counselors", still stay in idle assets, from divert error-detection remedy the disadvantages, such as or account audit, practical, not completely out of audits of the revenues and expenditures of financial circles, on the role and activities of the audit of leading cadres in tenure, such as the natural resources assets, ecological environment protection, party building of the first duties of the attention is not enough, tenure for leading cadres have done enough economic decisions such as whether scientific attention.Economic responsibility audit evaluation is mainly to evaluate the performance of leading cadres, with strong pertinence and purpose, high risk, and needs to be particularly cautious. However, because of the economic responsibility audit evaluation lack of complete evaluation index system and evaluation standard, evaluation to a certain extent, depend on the auditor's professional judgment, with a certain subjectivity, this not only goes against the objective principle, also does not conform to the careful evaluation principle, virtually affect the accuracy of the audit evaluation. At the same time, auditors' lack of evaluation basis and consideration of avoiding audit risks lead to audit evaluation being too general, not specific enough and even paradoxical, which not only weakens the role of economic responsibility audit, but also fails to attract enough attention from the audited leading cadres, and directly affects the audit quality.At present, economic responsibility audit has achieved some results, but the relevant departments are not enough in the transformation and utilization of audit results, which to some extent caused the idle and waste of audit results. The insufficient utilization of audit results weakens the restriction and supervision effect of economic responsibility audit on power. From the perspective of many economic responsibility projects at present, the audit result report is often submitted to the organization department and other relevant units after the completion of the task, the economic responsibility audit efficiency accountability mechanism has not been established, can not give full play to its role in professional supervision of government accountability.In view of the exploration and practice in the economic responsibility audit, combined with the existing problems, the author thinks that it can be improved from the following aspects.The leading group or joint meeting shall establish and improve its rules of procedure and working rules, and all its member units shall strengthen coordination and cooperation, so as to form a sound system, standardized management, orderly operation and efficient operation mechanism. According to the needs of cadres management oversight and the actual situation of audit institutions shall, in accordance with the nature of the leading cadres to work and the importance of the economic responsibility, the categorized management of auditin