国家审计与腐败治理体系协同研究

Study on Collaboration between State Audit and Anti-corruption System

在腐败治理机制安排中,国家审计能为反腐败工作提供"免疫系统"。本文分析了国家审计在腐败治理体系中的角色和功能,提出国家审计能够从涉案线索、审计独立性、审计结果运用等三个方面有利于腐败案件的发现和查处。文章认为审计与腐败治理体系协同的侧重点在于配合其他部门发挥协同优势、发挥国家审计搜集和归类腐败证据的功效,以及提高协同效率。

Among the corruption governance mechanism arrangements, state audit provides ＇immune system＇ for anti- corruption. This article analyzes the role and function of state audit in corruption governance systems, and states that state audit is helpful for corruption discovery and punishment from economic corruption clues, audit independence and audit results application. So it is important for state audit to collaborate with corruption governance systems in those areas like coordinating with other departments to exert collaboration advantage, playing a role as collection and classification of corruption evidence, and improving collaboration efficiency.