我国审计与司法衔接反腐败治理机制中的提升策略

The Promotion Strategy of Anti-Corruption Governance Mechanism Linking Audit and Judicature in China

反腐败治理是一项重要的长期性系统性工作,在维持经济秩序和社会秩序的稳定以及助推我国经济发展中发挥着重要的作用,更是我国法制化的一种体现。审计部门和司法部门是反腐败治理中的两个关键力量,如何充分发挥两个部门在反腐败过程中的作用是反腐败治理的一项重要任务。因此,从腐败治理的各个环节入手,探究审计和司法部门在反腐败治理过程中的作用,首先基于审计部门和司法部门各自专业优势分析其在反腐败治理过程中的作用,然后针对两个部门之间合作机制的有效性和存在的问题进行深入探讨,最后根据分析结果从明确两部门在衔接制度中的责任、完善机制以及发挥公众监督作用三个方面提出相关建议,实现审计和司法部门在反腐败治理过程中"1+1>2"的效应。

Anti-corruption governance is a long-term and systematic work,which not only plays a critical role in maintaining the stability of economic and social order and promoting China’s economy,but also China’s legal system.As two keys in anti-corruption governance,the role of audit and judicial department is an important task.Starting from diverse aspects of anti-corruption governance,the paper explores the audit and judicial role.Firstly,the professional advantages of audit department and judicial department are focused to explore their role;Secondly,the effectiveness and existing problems of the cooperation mechanism between the two departments are discussed in depth;Finally,based on the above analysis results,relevant suggestions was put forward from three aspects:clarify responsibility in cohesion system,perfect mechanism,and give full play to public supervision.All this aims to achieve"1+1>2"effect in anti-corruption governance of the audit and judicial departments.