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领导干部经济责任审计无论是从世界范围来看还是从我国来看，都是比较新的课题。本文对目前党中央、国务院关于地方党政领导干部经济职责的文件规定进行了归纳综述，据此总结和分析了地方党政领导干部经济责任审计的主要内容和范围。并以审计署首次开展的省部级地方党委政府主要领导干部经济责任同步审计实践为基础，提出了开展经济责任审计应采取“自上而下”与“自下而上”相结合等3个基本方法，探讨了界定党政领导干部经济责任的主要原则及其在实践中的运用，并针对目前经济责任审计的难点问题给出了明确责任划分标准、建立规范的经济责任评价框架、进一步构建经济责任审计大格局等3点建议。“,”Accountability audit of the party and government leading Cadres is one new research topic in the world Based on the documents of the Party Central Committee and State Council, this paper summarizes and analyzes the main contents of accountability audit of the party and government leading cadres. Based on the first practice of accountability audit of the provincial party and government leading cadres, we consider that accountability audit should adopt three basic methods such as ＂top-down＂, ＂bottom-up＂. We also research how to define the main principles of local party and government leading cadres accountabilities in practice. At the end of the paper, we give three advices about accountability audit of the party and government leading cadres such as defining the division standard of accountability, establishing a standardized evaluation framework, and building the large pattern of accountability audit.