健全党和国家监督体系:审计监督与人大监督的衔接

Improving the Party and State Supervision System:A Linking Mechanism between Audit Supervision and People’s Congress Supervision

审计监督和人大监督均为党和国家监督体系的重要组成部分,二者在国家治理机制中具有较强的耦合效应。完善审计监督与人大监督的衔接机制应当以"受托责任"为出发点,应在人大常委会预算工作委员会内部组建审计工作小组,聘任专职的高水平审计人才,并优化人大常委会对接审计机关的工作机制。审计体制改革不得突破宪法设定的行政型审计框架,应建立负责制与隶属关系相分离的审计体制:审计机关依然隶属于政府,接受政府的行政管理,但与审计业务相关的工作直接向人大负责。

Audit supervision and People’s Congress supervision are both important parts of the party and state supervision system,and the two have a strong coupling effect in the national governance mechanism.Accountability is the base of the linkage between the two.It is recommended to set up an audit work group within the budget work committee of the Standing Committee of the People’s Congress,hire full-time high-level audit talents,and optimize the working mechanism of the Standing Committee of the People’s Congress to connect with audit institutions.The audit system reform shall not break the administrative audit framework set by the constitution.It is recommended to establish an audit system that separates accountability and subordination:audit institutions are still subordinate to the government and accept the government’s administrative management,but the work related to the audit business is responsible to the People’s Congress.