摘要:离任审计,或称任期终结审计,是指对法定代表人整个任职期间所承担经济责任履行情况所进行的审查、鉴证和总体评价活动，也是对领导干部因任职期满、退休、调任、免职、辞职等原因，不再担任本职务的，其履行经济责任情况所进行的审查和客观评价 。这一活动,对于引导和规范定代表人的经营思想和经营行为、维护法定代表人的合法权益和揭露非法行为,对于深化经济体制改革、建立完善现代企业制度,都具有重要的意义。开展领导干部离任审计是随着民主与法制建设的日臻完善，领导干部离任审计已成为一道必不可少的法定程序。毫无疑问，这对深化体制改革，科学考察干部，加强干部管理，提高干部素质，增强责任意识，维护经济秩序，推进依法行政，强化权力监督，促进风廉政建设起到了一定的作用，并为组织部门选择、任免干部提供了依据。本文简单介绍了离任审计的概念、内容以及方法，结合实际工作中离任审计存在的问题进行分析，总结出了一些影响离任审计质量的因素，针对这些因素提出了一些具有可行性的建议以及未来离任审计的发展趋势。52666

毕业论文关键词：离任审计；影响因素；建议；发展趋势

The discussion on the outgoing audit

Abstract：the outgoing audit, or term end of the audit, the whole tenure refers to the legal representative of the economic responsibility fulfillment situation review, verification and the overall evaluation activity, is also the leading cadres in office expires, retirement, relocation, dismissal, resignation, no longer in this position, the performance of the economic responsibility is to review and objective evaluation. This activity, to guide and standardize the management thought and behavior of the legal representative, safeguard the legitimate rights and interests of the legal representative and expose illegal, for deepening the reform of economic system, to set up the perfect modern enterprise system, all has the vital significance. To carry out the leading cadre's departure audit is with the fulfillment of democracy and legal system construction, the leading cadre's departure audit has become an indispensable legal procedures. There is no doubt that the deepening system reform, scientific research staff, in order to strengthen the management of cadres, improve the quality of the cadres, strengthen the responsibility consciousness, maintaining economic order, promote administration according to law, strengthen the power supervision, promote the party's style of the cultivation of clean government played a role, and to provide a basis for the selection and appointment of cadres of organization department. This paper simply introduces the concept of the outgoing audit, content and methods, combined with practical work in the office audit analysis of existing problems, and sums up some factors affecting the quality of the outgoing audit, according to these factors and puts forward some feasible Suggestions and future development trend of the outgoing audit.

Key Words: The outgoing audit; Influencing factors; Advice; Trends

 目 录

  引言.1

  一、 离任审计概念 2

  （一）离任审计基本概念 2

  （二）离任审计内容 2

  （三）离任审计方法 3

  二、离任审计的现状及责任评价 5

  （一）离任审计的现状 6

  （二）离任审计的责任评价 6

  三、影响离任审计质量的因素改进建议