国家审计在突发公共事件中的作用研究

Research on the Role of National Audit in Public Emergencies

面对突发公共事件,国家审计作为党和国家监督体系的重要组成部分,能够发挥安全“卫士”的作用。本文运用规范分析等方法,研究审计在应对突发公共事件中的作用机理、重点内容和实现方式等问题。国家审计在应对突发事件中专司经济监督的主责主业,服务应急治理决策。在总体国家安全观下,国家审计应重点关注应急管理各阶段的政策、资金、款物、项目、责任、风险内容,揭示违法违纪以及体制、机制、制度等问题,提出建议,督促整改,进而防范化解经济风险,促进完善突发公共事件的防控机制,促进党和国家应对突发公共事件的政策措施落地,提高资金、物资的筹集、分配、管理、使用效益等。同时,提出了审计应采取跟踪审计、非现场与现场审计相结合等实现方式。

In the face of public emergencies,national audit,as an important part of the supervision system of the party and the state,can play the role of security"guard".Using normative analysis and other methods,this paper studies the function mechanism,key contents and implementation methods of audit in dealing with public emergencies.In response to emergencies,the national audit is responsible for the main business of economic supervision and serves the emergency management decision-making.Under the overall concept of national security,the national audit should focus on the policies,funds,funds and materials,projects,responsibilities and risk contents of each stage of emergency management,reveal violations of laws and disciplines,systems,mechanisms and systems,put forward suggestions and urge rectification,so as to prevent and resolve economic risks,promote the improvement of the prevention and control mechanism of public emergencies,promote the implementation of the policies and measures of the party and the state to deal with public emergencies,and improve funds Raising,distribution,management and use efficiency of materials.At the same time,it is proposed that the audit should be realized by tracking audit and the combination of off-site and on-site audit.