摘要
反腐倡廉成为十八大后国家治理的重要内容之一,中共中央将国家审计纳入惩治与预防腐败体系,并对审计机关参与反腐倡廉建设和在惩防体系中发挥作用提出了明确要求。在分析廉政审计的特征和功能、实施廉政审计必要性的基础上,结合我国现阶段反腐倡廉的现状,提出了实施廉政审计的具体措施。
The anti - corruption is one of Important contentes of national governance. The CPC bings national audit into the corruption system to punish and prevent, and put forward clear requirements to audit institutions par- ticipating anti - corruption and playing a role on preventing and punishing corruption. The article analyzes the char- acteristic, functions and necessity of integrity audit , considering of the current anti - corruption, provides the specif-ic measures about the implementation of integrity audit.
出处
《经济问题》
CSSCI
北大核心
2013年第5期104-108,共5页
On Economic Problems
关键词
廉政审计
反腐倡廉
惩防体系
integrity audit
anti - corruption
punishment - prevention system
