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新近颁布实施的《党政主要领导干部和国有企业领导人员经济责任审计规定实施细则》(以下简称《实施细则》),标志着官员问责制建设的巨大进步。但只有和相关的制度与政策改革,特别是内控制度改革相结合时,才会更加有效。《实施细则》的颁布和实施将集体负责制转换为个人负责制,要求主要党政领导和国有企业负责人就其决
The recently promulgated Implementation Rules for the Audit of Economic Responsibilities of the Leading Cadres of the Party and Government and the Leader of State-owned Enterprises (the “Detailed Rules for Implementation”) marked a tremendous improvement in the construction of the accountability system for officials. However, it will only be more effective when it comes to the integration of relevant systems and policy reforms, especially the reform of the internal control system. The promulgation and implementation of the “Detailed Rules for Implementing” transformed the collective responsibility system into an individual responsibility system and demanded that the leaders of the party and government and state-owned enterprises should make decisions on their decisions