新时代国家审计服务乡村治理路径研究

Research on the Path of National Audit Serving Rural Governance in the New Era

乡村治理是国家治理的微观基础,国家审计是国家治理的重要保障,具有预防、揭示、抵御、鉴证、评价与问责的监督治理效应,是实现乡村善治、提高乡村治理能力的重要监督制度。文章通过分析新时代国家审计服务乡村治理的重要意义、可行性,构建了新时代国家审计服务乡村治理的实施路径:始终坚持党对国家审计服务乡村治理的领导,为国家审计服务乡村治理提供政治保障;健全乡村审计制度,为国家审计有效服务乡村治理提供制度保障;加强国家审计队伍职业化建设,为国家审计服务乡村治理提供人员保障;全面加强审计信息化技术和方法的引入与运用,为提升国家审计服务乡村治理绩效提供技术保障。文章旨在发挥国家审计服务乡村治理的监督保障功能,为国家审计的监督制度优势转化为乡村治理效能提供了理论和实践依据。

Rural governance is micro foundation of national governance.The national audit as an important guarantee of national governance has the effect of prevention,disclosure,resistance,verification,evaluation and accountability,which is an important supervision system arrangement to achieve good rural governance and improve rural governance capacity.Through analyzing the significance and feasibility of national audit service for rural governance in the new era,this paper constructs the implementation path of national audit service for rural governance in the new era,which includes to adhere to the Party’s leadership to provide political guarantee for the national audit servicing rural governance;improve the rural audit system to provide institutional guarantee for he national audit servicing rural governance;strengthen the professionalization of the national audit team to provide personnel security for the national audit servicing rural governance;comprehensively strengthen the introduction and application of audit information technology and methods to provide methods and technical support for the national audit servicing rural governance.The purpose of the study is to give full play to the supervision and guarantee function of national audit in the rural governance,and provide theoretical and practical basis for transforming the advantages of national audit supervision system into the efficiency of rural governance.