超权限、超规格、超职数、超限额增加编制和配备干部,是领导干部违规运用权力的一个典型现象。新出台的经济责任审计实施细则明确提出对领导干部机构编制管理情况进行经济责任审计。笔者结合近年来机构编制管理使用中存在的主要问题,对机构编制管理进行经济责任审计的主要内容进行了简要分析,并就审计方法提出了三点建议。 Exceeding the authority, exceeding the standard, exceeding the number of super-quotas and increasing the number of cadres is a typical phenomenon of the leading cadres who violate the rules of power. The newly promulgated Detailed Rules for the Implementation of Economic Responsibility Audit clearly put forward economic responsibility auditing on the compilation and management of leading cadres and institutions. Based on the main problems in the management of institutional establishment and management in recent years, the author briefly analyzes the main contents of economic responsibility auditing of organizational management and puts forward three suggestions on the audit method.