如何加快构建辽宁现代审计监督体系

On How to Speed Up the Supervising System Construction of Liaoning’s Modern Auditing

审计是对社会经济活动进行监督的有效手段,中共中央印发的《深化党和国家机构改革方案》中提出构建监督创新体系的总体目标。通过以美国政府制定的审计原则为借鉴,阐述了新形势下辽宁如何建立涵盖政府审计为主导、社会审计补充、内部审计辅助全链条的审计体系,进一步实现审计项目立项机制优化、政府绩效审计评价完善、审计信息沟通机制健全、构建大数据技术应用平台等全面创新。

Auditing is an effective means to supervise social-economic activities.The Central Committee of the Communist Party of China has issued a plan:"deepen the reform of the party and state institutions".The overall goal of constructing a supervision and innovation system is proposed in this article.Based on the audit principles formulated by the US government,this article explains how to establish a full-chain audit system covering government audits,social audit supplements,and internal audit assisted full chain audit system of Liaoning in the new situation to further achieve auditing.Effective comprehensive innovations such as optimization of project approval mechanism,improvement of government performance audit evaluation,sound audit information communication mechanism,and construction of a big data technology application platform.