制度最大的价值在于执行,而执行要建立在细化的基础之上。从规定到实施细则,最大的一个变化是把过去不太明确的内容进一步明确了,过去容易有误解的一些说法现在也有了一些明确的说法,经济社会发展中的新要求、新内容也补充进去了。比如在审计对象方面,过去一般约定党政主要领导干部,大家理解的就是党委一把手和行政一把手,但是 The greatest value of the system lies in the implementation, and the implementation should be based on the refinement. The biggest change from the stipulation to the implementation details is to clarify the less definite contents of the past. Some of the statements that were easy to be misunderstood in the past are now also made with some explicit statements. New requirements and new contents in economic and social development are also added It’s For example, in terms of auditing objects, in the past, the major leading cadres of the party and government were conventionally agreed upon. All of us understand that it is the top leader in party committees and the top leader in administration. However,