本科论文摘要我国领导干部离任审计制度在上个世纪 80 年代初步成立,该项审计制度是依据我国国情以及发展特色逐步发展完善的一项审计制度。本文从领导干部离任审计相关的文献资料入手，结合近些年来发生的相关案例，通过归纳分析，总结出国有企业领导干部离任审计为促进领导干部党风廉政建设以及领导干部的任免、奖惩发挥了积极作用，有效推进了反腐倡廉建设，在国有企业管理方面取得了显著成效，同时，领导干部离任审计在审计覆盖面、审计评价体系、审计方法和审计人员力量方面仍存在很多不足。针对不足之处，本文结合实际案例分析提出可以增加审计覆盖面，建立客观、科学的审计评价体系，在新时代采用大数据审计以提高审计效率，同时集结各地方审计力量，建设高端审计人才队伍。关键词：领导干部离任审计，国有企业，经济责任审计本科论文AbtractThe audit system of leading cadres leaving office in China was initially established in the 1980s.This article, from the perspective of the leading cadre's departure audit related documents, combined with the related cases happened in recent years, through inductive analysis, summed up the leading cadre's departure audit in order to promote state-owned enterprise leading cadres of party to build a clean government as well as the appointment and removal of leading cadres, rewards and punishment has played a positive role, effectively promote the construction of anti-corruption, has madesignificant achievements in the state-owned enterprise management, at the same time, the leading cadre's departure audit in audit coverage, audit evaluation system, the audit method and audit personnel strength aspects there are still many shortcomings.In view of the deficiencies, this paper, combined with the analysis of practical cases, proposes that the audit coverage can be increased, an objective and scientific audit evaluation system can be established, big data auditing can be adopted to improve the audit efficiency in the new er...
