领导人员经济责任审计与廉洁风险防控融合落实研究

Research on the Integrated Implementation of Economic Responsibility Audit for Leading Personnel and the Prevention and Control of Integrity Risks

摘要

本文立足内蒙古农商银行统一法人改革后的治理实践，深度结合阿拉善盟城镇金融服务特点与特色产业发展需求，聚焦领导人员经济责任审计与廉洁风险防控的深度融合命题。基于此，本文立足实践痛点，系统研究二者融合的核心逻辑与落实路径，旨在破解融合难题、构建长效机制，推动监督工作从“被动应对”向“主动防控”转变、从“分散发力”向“协同高效”转变，为规范领导人员权力运行、防范廉洁风险、保障经济社会高质量发展提供有力支撑。本文先阐述二者融合的理论基础与实践意义，再分析当前融合现状与存在问题，进而提出融合落实的路径与对策，为相关单位优化监督管理模式提供参考。

Abstract

This paper, based on the governance practice of Inner Mongolia Rural Commercial Bank after the unified legal person reform, deeply combines the characteristics of urban financial services and the development needs of characteristic industries in Alxa League, focusing on the in-depth integration of economic responsibility audits of leading personnel and the prevention and control of integrity risks. Based on this, this paper starts from the practical pain points, systematically studies the core logic and implementation path of the integration of the two, aiming to solve the integration problems, build a long-term mechanism, and promote the transformation of supervision work from “passive response” to “active prevention and control”, and from “dispersed efforts” to “coordinated and efficient”. It provides strong support for regulating the operation of leading personnel’s power, preventing integrity risks, and ensuring high-quality economic and social development. This paper first expounds the theoretical basis and practical significance of the integration, then analyzes the current integration status and existing problems, and then proposes the implementation path and countermeasures of the integration, providing a reference for relevant units to optimize the supervision and management model.

关键词

经济责任审计 / 廉洁风险防控 / 纪审联动 / 县域金融

Key words

Economic responsibility audit / Prevention and control of integrity risks / Linkage between discipline inspection and audit / County-level finance

参考文献

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