实行领导干部离任审计是对领导干部加强监督管理的有效办法，对于客观、公正、全面评价干部，促进领导干部廉洁从政，保持工作良好衔接都有着积极作用。领导干部的离任审计应当是先审后任。但是，目前一些地方和单位并没有坚持这一原则，而是在干部调任以后才进行审计。这种先 The implementation of leading cadres’ leaving office is an effective measure to strengthen the supervision and management of leading cadres, and plays an active role in objective, fair and comprehensive appraisal of cadres, in promoting the leading cadres to be honest and in politics and maintaining a good working connection. The leading cadres’ leaving office audit should be the first trial. However, some places and units do not adhere to this principle at present, but conduct audits only after the cadres are re-assigned. This first