摘要
防范与揭露腐败,是国家审计义不容辞的责任,也是国家审计参与国家治理的重要途径。捷克最高审计署依法参与反腐败的经验与做法,在国有企业财务收支、政府采购合同和欧盟资金管理等方面的审计实践,尤其是针对腐败的预防提出的建设性的要求,可以为我国国家审计所借鉴。另外,捷克最高审计署为了提升自身的反腐败审计水平,在加大对员工信息化审计培训的同时,积极参与国际反腐败审计的合作,取得了一些成果。我国国家审计可以借鉴捷克最高审计署的反腐败审计经验,更好地参与国家治理。
It is the responsibility of state audit to avoid and expose the corruption, it is also the important channel for state au- dit to participate in state governance. This paper provides the example of Czech＇ s SAO. The practice and experience of Czech＇s SAO participating in anti-corruption, the practice of Czech＇s SAO audit in the financial revenue and expenditure of state-owned enterprise, in the contract of government procurement, in the management of EU funds and other aspects, espe- cially the initiation of some constructive requirements on corruption prevention, can be used for reference in China＇ s national audit. In addition, Czech＇ s SAO not only increases information audit training for the staff but also actively participates in the international cooperation in anti-corruption audit to promote the level of anti-corruption audit, which has obtaineded a series of results. Hence, National Audit Office of China can learn from Czech＇ s SAO＇ s anti-corruption audit experience, in order to better participate in the state governance.
出处
《南京审计学院学报》
2014年第6期86-94,共9页
journal of nanjing audit university
基金
中匈国际论坛第一次年会项目(2014)
江苏高校优势学科目(审计科学与技术)
江苏省教育厅"青蓝工程"项目
关键词
腐败治理
国家治理
国家审计
政府审计
审计监督
国家监督体系
转型国家
国有企业审计
corruption governance
state governance
national audit
government audit
audit supervision
national supervi-sion system
countries in transition
audit of state-owned enterprises
