政府审计监督与腐败治理

Government Auditing Supervision and Corruption Control

政府审计监督是腐败监督体系中的重要组成部分,主要通过对权力的制约和监督实现腐败治理。当前,改革、发展、法治、反腐是主题,政府审计如何在法治框架下实现腐败治理具有重要的现实意义。本文认为,基于政府审计与腐败之间的关系,政府审计应该从权力审计、审计信息共享机制、审计监督的协作机制、审计预警机制、国际借鉴等方面实现腐败治理。

Government auditing supervision is an important part of the supervision system of corruption, achieving corruption control through the power restriction and supervision. Currently, reform, development, rule of law and anti - corruption are the themes, and how the government audithag achieves corruption control under the legal framework is of considerable realistic significance. This article suggests that based on the relationship between the government auditing and corruption, the government auditing should deter corruption through power auditing, audit information sharing mechanism, auditing supervision coordination mechanism, the early warning mechanism of auditing and international reference.