重大突发性公共事件跟踪审计的中国经验与提升路径

Follow-Up Auditing of Major Public Emergency Events:Chinese Practice and Its Improved Routes

疫情防控工作部署到哪里,审计监督就要跟进到哪里,做好疫情防控专项资金物资和捐赠款物审计监督是当前国家审计的重大政治责任。中国审计人交出了出色的"非典"与"汶川"跟踪审计成绩单,树立了审计创新理念,开创了"四统一、一盘棋"的系统审计思维,采用了边审计边规范的弹性灵活的"全过程审计"模式。探索新冠肺炎疫情下重大突发性公共事件跟踪审计的提升路径,包括:制定《重大突发性公共事件审计应急预案》和《重大突发性公共卫生事件跟踪审计业务实施指南》;开展疫情防控专项资金物资和捐赠款物的审计;落实中央和地方政府抗击疫情政策贯彻执行情况的政策跟踪审计;启动疫情防控不力领导干部失职渎职问责审计;协助相关部门开展重大突发性公共卫生事件风险评估的专项审计调查;提出完善新冠肺炎疫情防控体制机制建设的审计管理建议;将抗击疫情业绩纳入党政主要领导干部经济责任审计范畴;组织开展新冠肺炎疫情跟踪审计应急专项培训工作。重大突发性公共事件跟踪审计,为推进疫情防控工作有序、高效开展,为打赢疫情防控阻击战,提供了强有力的审计监督保障。

Wherever the pandemic prevention and control is deployed,the audit supervision should follow up.It is the major political responsibility of the current national audit to do the audit supervision of the pandemic prevention and control financial funds and donations.Chinese auditors have performed excellently in follow-up auditing during the previous major events such as"SARS"and"Wenchuan Earthquake",by establishing some innovative audit ideas,creating a system of"four unifications,national coordination",adopting the"full process audit"mode to balance standardization and flexibility,etc.This paper explores the route to improve follow-up auditing of major public emergencies under the context of COVID-19.Particularly they work on:"The Development of Major Public Emergencies Audit Response Plan","The Establishment of the Major Public Health Emergencies Follow-up Audit Implementation Guide",launching the special audit to Red Cross Society and other charity organizations which have received donations and funds,starting dereliction accountability audit to ineffective officials in the context of pandemic prevention and control,taking their performance in the fightingpandemic-campaign into consideration when auditing their financial responsibility and situation.This will promote the orderly and efficient implementation of pandemic prevention and control,and provide audit supervision guarantee for winning the fight against pandemic.