摘要
新时期随着反腐败斗争的不断深入,腐败人员绞尽脑汁不断"创新"腐败的形式和手法,腐败行为出现了新的趋向─更具隐蔽性与复杂性,审计人员的违纪或腐败行为也同样具有较强的隐蔽性。加强审计机关廉政建设,显得更为迫切需要。审计人员腐败行为的隐蔽性决定其难以被监控到位,审计机关廉政建设要把廉政教育放在首位,要把各项规定制度精细化,要把监督检查做到位,要加大惩治力度。
In the new period, with the deepening of the fight against corruption, corrupt personnel racked their brains constantly to "create" new forms and techniques of corruption,thus the corrupt practices become more complex and disguised. This new trend also appears in the corruption of auditors. Strengthening the construetion of incorruptness is becoming more and more urgent. The disguised corruption of auditors is hard to be exposed, so the construction of auditing department should put the education of incorruption in the first place, refine the rules and regulations, properly perform supervision and inspection, and step up the efforts of punishing corruption.
出处
《广西财经学院学报》
2010年第2期76-78,共3页
Journal of Guangxi University of Finance and Economics
关键词
审计
廉政
建设
audit
incorruption
construction