摘要
社会主义国家的领导干部权力来源和运行都具有鲜明的人民性,国家审计促进权力规范运行也必须坚持以人民为中心,明确审计在党和国家监督体系中的定位,加大与其他监督力量的有机协同,充分发挥审计的及时、完整、准确信息披露机制和风险隐患揭示功能、绩效审计标杆的推拉作用,从完善国家审计监督体系和提升审计治理效能、健全促进权力规范运行容错纠错机制、形成并增强审计监督合力和加大审计信息化建设等方面,更好发挥促进权力规范运行的作用。
The source and operation of power used by leading cadres in socialist countries have distinct character of affinity to the people.The national audit must adhere to the people as the center,clarify its position in the Party and national supervision system,increase the organic coordination with other supervisory forces,give full play to the mechanism which information disclosed timely,complete,accurately,and risk disclosure function,benchmark push and pull roles of performance audit.To better play the role of promoting the power operating normally we should improve the national audit supervision system and effectiveness of audit governance,improve the error correction mechanism for power operation,form and strengthen the combined force of audit supervision,increase the construction of audit information.
作者
吴传俭
陈羽
Wu Chuanjian;Chen Yu(School of Finance,Nanjing Audit University;School of Government Audit,Nanjing Audit University)
出处
《中国审计评论》
2021年第1期33-42,共10页
China Auditing Review
基金
教育部哲学社会科学研究重大课题攻关项目“更好发挥审计在党和国家监督体系中的重要作用研究”(19JZD027)
江苏高校青蓝工程学术带头人项目
关键词
国家审计
权力
规范运行
人民性
国家治理
national audit
power
operating normally
affinity to the people
national governance
