近些年以来,实施领导干部经济责任审计制度,有利于加强单位的财务监督,明确领导干部任期经济责任、促进党风廉政建设、完善干部考核任用机制。近年来,各级党委政府对经济责任审计工作高度重视,强化组织领导,创新审计成果转化方式,在加强干部管理、服务领导决策等方面发挥了积极作用。从目前情况看,这项工作发展还不平衡,但在审计实践中发现还存在着一些制约因素,必须引起高度重视,采取有力措施,尽快加以研究和解决, In recent years, the implementation of the auditing system of economic responsibility of leading cadres is conducive to strengthening the financial supervision of the units, clarifying the economic responsibility of leading cadres for their term of office, promoting the building of a clean government and improving the appointment and appointment mechanism for cadres. In recent years, party committees and governments at all levels attach great importance to the audit of economic responsibility, strengthen the organization and leadership, and innovate the way of transforming the results of the audit. They have played an active role in strengthening cadre management and serving leaders in decision-making. Judging from the current situation, the development of this work is still not balanced. However, there are still some restrictive factors found in the practice of auditing. We must attach great importance to this and take effective measures to study and solve it as soon as possible.