摘要
国家应急审计是我国应急管理体制的重要组成部分,是国家审计在应急管理中的具体体现和运用,既具有国家审计的一般性,又具有自身的特殊性。本文从交叉学科的视角,围绕"国家审计在应急管理中的作用"这一问题,将国家审计和应急管理的理论融会贯通,从国家应急审计"发挥什么作用"和"如何发挥作用"两个层面建构国家应急审计的"职能定位—流程优化"的整合性分析框架。
National emergency audit is considered an important part of China’s emergency management system.It is the concrete embodiment and application of national audit in emergency management,so it has the general characteristics of national audit.Meanwhile,it also has its own particularity.From a cross-disciplinary perspective,this paper focused on the topic of"the role of national audit in emergency management".Herein,the theories of both national audit and emergency management were integrated.In addition,an integrated analysis framework of"function positioning-process optimization"for national emergency audit was constructed based on the two levels of"what role does the national emergency audit play"and"how does it work".
作者
赵军锋
Zhao Junfeng(School of Public Management,Nanjing Audit University)
出处
《中国审计评论》
2020年第2期11-17,共7页
China Auditing Review
基金
江苏省社科基金重点项目“政治学视角下国家审计的基础理论创新研究”(20ZZA003)
江苏高校哲学社会科学研究一般项目“推进江苏审计高质量发展走在前列的对策研究”(2019SJA0335)
南京审计大学国家审计研究院2020年一般课题“健全国家应急审计的体制机制研究”(20XSJB01)。
关键词
应急审计
国家审计
应急管理
职能定位
流程优化
emergency audit
national audit
emergency management
function positioning
process optimization
