The Construction and Improvement of Audit Rectification System in the New Era——Research from the perspective of national governance
The important role of audit rectification in promoting the modernization of the national governance system and governance capacity has become increasingly prominent.Starting from the needs of national governance,this paper reviews the history of the construction of the audit rectification system under the leadership of the CPC and the background of its improvement,and points out that the supervision of audit rectification has become an important leverage in promoting good governance.The study proposes that the positioning and institutional design of audit rectification are closely related to the political system and governance,and that the internal logic of the construction of the audit rectification system in the new era lies in national governance,and that the internal mechanism includes enhancing deterrence,focusing on authority,highlighting coordination and synergy,and enhancing monitoring efforts.In view of the outstanding problems that exist in the current audit rectification work in terms of recommendations,processes,approval and methods,and on the basis of analyzing the reasons in terms of capacity,mechanism,means and integration,the study further proposes to improve the accuracy of the audit rectification recommendations,set up a procedure for soliciting comments,strengthen the tracking by applying information technology,strengthen the quality control of rectification results,and make use of interviews,as well as other improvement measures.
government auditaudit rectificationnational governanceprocessingIT application