基于行为审计演化视角的反腐预警制度探析

A Research on Anti-corruption System:Based on the Development of the Behavior Audit

十八届四中全会明确提出了对腐败的零容忍态度。防范腐败胜于惩治腐败,从个体行为入手,观测被审对象的腐败行为,规范审计人员查处腐败、制止腐败的行为规范,是增强免疫系统的重要举措。通过借鉴并扩展行为审计的研究内容和方法,降低审计工作偏差,识别腐败行为,并进行全面行为监督,是根除腐败、防止腐败的关键所在。

The fourth plenary session of the 18 th Congress of the Communist Party of China announced that a zero tolerance attitude towards corruption would be taken in our country. This session also put forward that it is more important to prevent corruption than to punish it. It is a significant method to enhance our country's immune system by observing auditee's behaviors,and standardizing auditors' behaviors of supervision and corruption prevention. Using and expanding some audit's content and methods can recognize corruption behaviors and reduce auditors' deviation. In order to eradicate and prevent corruption,society should comprehensively supervise the behaviors of auditors and auditees.