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从国家治理中的委托代理关系来看,在同步审计内容的界定上,应该按照如下思路进行:委托代理关系——经济目标——受托责任——经济责任——审计内容。而经济目标可以分为两个层次、五类目标。相应地,党委和政府主要领导干部经济责任审计的内容可以分为:体现战略层次目标要求的审计内容和体现经营层次目标要求的审计内容两大类。由于党委主要领导干部拥有经济发展战略的决策权,而政府主要领导干部拥有具体经济事务的决策权和执行权,因此,其经济责任审计的内容应该有所侧重,前者侧重于战略层面,后者侧重于经营层面。同时,由于国家治理具有状态依存性,审计机关应视党委和政府主要领导干部拥有决策权和执行权的具体情况的不同,对审计的内容做出具体的判断和选择。
From the perspective of principal-agent relationship in state governance, the definition of synchronous audit should be based on the following ideas: principal-agent relationship - economic goal - fiduciary responsibility - economic responsibility - audit content. The economic goals can be divided into two levels, five types of goals. Correspondingly, the contents of the economic responsibility audits of the leading cadres of the party committees and governments can be divided into two categories: audit content that reflects the goals and objectives of the strategic hierarchy and audit content that reflect the goals and objectives of the business hierarchy. Since the leading cadres of the party committees have the power to make economic development decisions and the leading cadres of the government have the power to make and implement decisions on specific economic matters, the content of the audits of economic responsibility should be emphasized. The former focuses on the strategic aspect. The latter, on the other hand, Focus on the business level. At the same time, due to the state dependence of state governance, the auditing organ should regard the differences of decision-making power and executive power of the leading cadres of Party committees and governments and make specific judgments and choices on the contents of auditing.