国家审计在腐败治理中的作用——以十九大报告关于反腐败精神为基点

The Role of National Audit in the Corruption Governance——Based on the Anti-corruption Spirit of the 19^(th) Congress

党的十九大报告指出:当前,我国反腐败斗争形势依然严峻复杂,必须进一步巩固压倒性态势、夺取压倒性的胜利。因此,腐败治理仍然是是国家治理的重要课题。国家审计作为国家治理的重要手段之一,也是国家监督体系的组成部分。文章首先从理论基础、法律职责和监督体系三个角度阐述了国家审计与腐败治理之间的关系,进而以"免疫系统论"为基础阐述了国家审计在腐败治理中的作用,最后分析了当前国家审计管理体制存在的问题,并从国家审计体制、审计机关、审计人员三方面分别提出了相应的建议,以更好的发挥国家审计在腐败治理中的作用,推动我国腐败惩治和预防体系的建设和完善。

The 19 th major reports of the Communist Party of China have pointed out：at present,the situation of China＇s anti-corruption fight is still grim and complicated.We must further consolidate the overwhelming trend and win overwhelming victory.The corruption governance is an important subject of national governance.National audit is one of the important means of national governance and a part of the state supervision system.Firstly,the paper,from three aspects of theoretical basis,legal responsibilities and supervision system,expounds the relationship between the national audit and the corruption governance.Secondly,it analyzes the role of national audit in the corruption governance based on ＂immune system theory＂.Finally,it analyzes the existing problems of national audit management system,and put forward the corresponding suggestion from the national audit system,audit institutions and auditors three aspects,in order to better play the role of national audit in the corruption governance,and promote the construction and improvement of Punishing and Preventing Corruption system in China.