政府审计视角下的食品安全监管研究

Study on the Supervision of Food Safety from the Perspective of Government Audit

分析了食品安全监管不力造成的危害,其次对政府审计参与食品安全监管的现状进行梳理,并提出创新政府审计的强制性手段为激励性手段、强化政府审计部门的主导职能、对成本节约环节进行审查等三个路径,最后指出政府审计应加强司法裁决权、充分发挥免疫功效、强化披露制度、健全治理体系以完善食品安全监管。

Supervision of food safety is an important measure to ensure food safety for major projects to people s liveli-hood. To strengthen the study of food safety supervision, the government audit plays an indispensable role, this arti-cle is committed from the perspective of government audit over the years in the field of regulation which made food safety efforts, gives analysis of food safety hazards caused by inadequate supervision, then reviews the status quo of government audit to participate in food safety supervision, and puts forward the three path including government audit for innovation incentive means, strengthening the dominant function of government, the audit department to saving the cost of links, finally puts forward the government audit should be to strengthen the judicial discretion, give full play to the immunity, strengthen the disclosure system, perfect the governance system to improve food safety supervision.