首页|新时代审计整改制度的建构与完善——基于国家治理视角的研究

新时代审计整改制度的建构与完善——基于国家治理视角的研究

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审计整改在推动国家治理体系和治理能力现代化进程中的重要作用日益显现.本文从国家治理需求出发,回顾梳理了党领导下的审计整改制度体系的建构历程和完善背景,指出督促审计整改已经成为推动治理完善的重要抓手.研究提出审计整改工作的定位和制度设计与国家政治体制和治理方式紧密相关,新时代审计整改制度建构的内在逻辑指向国家治理,内在机理包括提升威慑力、聚焦权威性、突出贯通协同、增强跟踪力度.针对当前审计整改工作在建议、流程、把关、方式等方面存在的突出问题,在分析能力、机制、手段、整合等方面原因的基础上,进一步提出提升审计整改建议精准性、设置征求意见环节、运用信息化手段加强跟踪、加强整改结果审核、用好约谈手段等改进举措.
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

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审计署驻上海特派员办事处,邮政编码:200051

国家审计 审计整改 国家治理 流程化 信息化

2024

审计研究
中国审计学会

审计研究

CSTPCDCSSCICHSSCD北大核心
影响因子:2.908
ISSN:1002-4239
年,卷(期):2024.(2)
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