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审计监督与党内监督的数字化协同平台研究

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以党内监督为主导,以审计监督为抓手,是贯彻全面从严治党、坚持完善党和国家监督体系的重要制度安排.审计监督具有追根溯源、一锤定音、防患未然的独特作用,与党内监督在主体、对象、内容以及方式上各有侧重.审计监督的定量呈现、收支把关、节点把握、历史爬梳、突出经济问题等特点,与党内监督交融互补,为信息化时代监督工作的数字化开辟了未来党建的新方向.审计监督与党内监督协同贯通,共建数字化协同平台,对权力运行形成有力的制约.
Research on the Digital Collaborative Platform of Audit Supervision and Intra-Party Supervision
The collaboration between intra-party supervision and audit supervision is an important institutional arrangement for implementing comprehensive and strict governance of the Party and con-stantly improving the Party and state supervision systems.Audit supervision plays a unique role in tracing sources,making final decisions,and preventing problems.It has different focus on the subject,object,content,and methods compared with intra-Party supervision.The characteristics of audit supervision,such as quantitative presentation,checking income and expenditure,controlling key points,combing re-cords,and highlighting economic issues,etc.,are intertwined and complementary with intra-Party su-pervision,opening up new directions for the digitalization of supervision work in the information age and promoting future Party building.Audit supervision and intra-Party supervision are coordinated to build a digital collaborative platform,forming a powerful constraint on the exercise of power.

audit supervisionintra-Party supervisiondigital collaboration

黄凯

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贵州师范大学 马克思主义学院,贵州 贵阳 550025

审计监督 党内监督 数字化协同

研究阐释党的十九届六中全会精神国家社会科学基金重大项目

22ZDA036

2024

邵阳学院学报(社会科学版)
邵阳学院

邵阳学院学报(社会科学版)

影响因子:0.655
ISSN:1672-1012
年,卷(期):2024.23(4)