财会监督在国家治理体系中的定位及思考

The Position and Thinking of Financial Supervision in the National Governance System

财会监督是国家监督体系中不可或缺的组成部分,是保障国家治理体系发挥效用的重要支撑力量,亦是完善财政管理工作的内生性要求。现阶段,财会监督在助力国家治理现代化过程中还存在自身地位有待加强、与其他监督形式配合不足、监督结果未得到充分运用等问题。为保障财会监督在国家治理体系中切实发挥效用,应当加快财会监督相关法律制度建设,优化财会监督执法机制;建设协同机制与信息化手段,实现财会监督与其他监督形式的高度融合;注重财会监督结果的运用,助推财会监督提质增效。

Fiscal and accounting supervision is an indispensable part of the national supervision system, an important supporting force to ensure the effectiveness of the national governance system, and an endogenous requirement for improving fiscal management. Fiscal and accounting supervision has two main functions: financial supervision and accounting supervision. At present, in the process of helping to modernize national governance, it still has some problems, such as its own status that is yet to be strengthened, lack of cooperation with other forms of supervision, and inadequate use of supervision results. In order to ensure that fiscal and accounting supervision play an effective in the national governance system, we should speed up the establishment of the relevant legal system and optimize the law enforcement mechanism;create a collaborative mechanism and achieve a high degree of integration with other forms of supervision through information-based means;and pay attention to using the results of fiscal and accounting supervision and promoting its quality and efficiency.