Taking the audit result announcement as a sample,this paper explored the trend of national au-dit accountability.The results show that audit accountability is gradually transforming from a single government department to multiple linkage such as legislation;The scope of coverage has been extended from finance to policy implementation and other fields;Accountability has become more diverse,including administrative and public censure.It is necessary to promote the diversification of accountability subjects,strengthen the coordina-tion of external accountability and monitoring,clarify the division of responsibility,and establish a supporting accountability system.At the same time,the supervision of the public and the media should be strengthened to ensure transparency and fairness.Therefore,continuous optimization of the audit accountability system is the key to ensure the effective supervision of power.
关键词
审计问责/趋势演变/追责方式/制度优化
Key words
national audit accountability/trend evolution/accountability methods/institutional optimiza-tion
万方数据