廉政文化视角下的国家审计参与反腐治理的作用研究

Research on the Role of National Audit in Anti-corruption Governance from the Perspective of Clean Government Culture

国家审计是国家治理体系的重要一环,是推进我国腐败治理的重要途径,随着经济社会的发展,国家审计在参与腐败治理过程中也发挥着越来越重要的作用。应在对国家审计参与腐败治理存在问题进行探讨的基础上,深入探讨国家审计与各级人民代表大会,与纪检监察部门、司法部门以及社会监督,与内部审计和社会审计协调配合的反腐路径,以充分发挥国家审计在预防腐败、揭露腐败和惩治腐败过程中的功能作用,有效提升反腐效果,促进国家治理目标的实现。

National audit is an important part of national governance system and an important way to promote corruption governance in China.With the development of economy and society,national audit plays an increasingly important role in the process of corruption governance.Based on the discussion of the problems existing in the participation of national audit in corruption governance,this paper puts forward the anti-corruption path of coordination between national audit and people’s congresses,discipline inspection and supervision departments,judicial departments and social supervision,internal audit and social audit,so as to give full play to the function of national audit in the process of preventing corruption,exposing corruption and punishing corruption,improve the anti-corruption effect and promote the realization of national governance goals.