决策追究制非常重要，谁决策错了，就应谁负责。再不能盲目地搞三拍（拍脑袋、拍胸脯、拍屁股）。现在的审计监督，如果不进入领导层，没有对领导者的监督，这种监督的效率和效果往往不理想，不明显。要进入对领导层的监督，对决策者责任的监督，首先得有权威，而现在的监督尚 Decision-making system is very important, who made the wrong decision, who should be responsible. Can not blindly engage in three shots (racking their brains, patting the chest, pat ass). The current audit supervision, if not into the leadership, there is no supervision of the leaders, the efficiency and effectiveness of such supervision are often not ideal, not obvious. To enter the leadership of the supervision of the responsibility of policy makers, supervision, first of all have the authority, and now the supervision