审计监督贯通协调党和国家监督体系:逻辑、关系与路径

Audit Supervision Coordinates the Party and State Supervision System:Logic,Relationship and Path

新时代背景下的审计监督既是国家监督又是党的监督,审计机关不仅是国家机关更是政治机关,审计监督从原先单纯的经济监督跃升为国家治理与政治建设的“免疫系统”。基于此,本文以审计监督为链接纽带,以审计监督与纪检监察间关系、审计监督与人大监督间关系、审计监督与司法监督间关系、审计监督与民主监督以及审计监督与社会监督间关系为中枢,全面整合和优化监督资源力量,推进党和国家监督体系的一体化建设。

In the new era,audit supervision is not only state supervision and the supervision of the Party.Audit institutions are not only state organs but also political organs.Audit supervision has jumped from the original simple economic supervision to the“immune system”of national governance and political construction.Based on this,this paper to audit supervision as the link,to audit relationship between supervision and discipline inspection,audit supervision and supervision of National People's Congress,the relationship between audit supervision and judicial supervision,audit supervision and democratic supervision and audit supervision and social supervision relationship as the central,comprehensive integration and optimization of supervision resources,promote the construction of the integration of the party and the state supervision system,construct supervision system.