国家审计移送处理制度探析

Study on the System of Government Audit Transfer

在全面依法治国、全面从严治党的战略布局下,国家审计能够在维护经济安全、推动深化改革、推进廉政建设中发挥主要作用。其中,审计移送处理正是审计机关服务党和国家监督机制的重要途径。现有关于审计移送处理的研究成果亟待深入,本文廓清了其基本内涵、运行原理,并借助审计署2012~2016年移送案件公告,从政策法规颁布、移送主体类型和受理单位分布等方面阐述审计移送处理的实施现状,在移送标准、移送证据、移送跟踪、移送依据等方面,揭示移送制度运行环节中的薄弱之处。基于此,法律法规确定审计移送处理的法定地位,辅之以完善的具体规则,并借鉴监察委员会经验,改进审计移送处理的政策制度体系,来促进国家审计在党和国家治理体系的价值实现。

Against the background of the strategic blueprint of comprehensively strengthening Party discipline and comprehensively implementing the rule of law, government audit could play an important role in maintenance of economic security, promotion of deepening reform and building of clean government. Government audit performs a basic duty of transfer, which is important approach to the supervision mechanism of the Communist Party of China and the state. Based on existing research results that need to be furthered, the paper clarifies the implication and principles of audit transfer. On the basis of the announcements of audit transfer cases from 2012 to 2016 by the National Audit Office of the People＇s Republic of China, the paper expounds on the implementation status of audit transfer from the perspectives of transfer criteria, evidence, follow-up and legal basis, and reveal the systemic weakness in the transfer mechanism. The paper puts forward that the legal status of audit transfer should be well defined in laws and regulations, and be complemented by improved rules and the mechanism of Supervisory Committee, so as to improve the system of audit transfer to promote the values of government audit in the national governance system.