新时代国家审计完善应急管理体系的关键路径思考

Thinking on the key path of national auditing to improve the emergency management system in the new era

在中国特色社会主义新时代背景下,建设和完善应急管理体系是国家治理体系和治理能力现代化的内在要求。《中华人民共和国国民经济和社会发展第十四个五年规划和2035年远景目标纲要》明确提出要“完善国家应急管理体系”。在应急管理体系建设、完善和作用发挥的过程中,国家审计作为党和国家监督体系的重要组成部分,理应并且能够发挥重要作用。通过对我国应急管理审计的相关实践和研究进行梳理,以马克思主义国家学说、国家治理理论和公共受托经济责任理论为基础分析国家审计完善应急管理体系的内在需求,讨论国家审计在我国“一案三制”应急管理体系中发挥的作用。为更好发挥国家审计的治理功能,应通过应急预案专项审计、应急预案应用效果跟踪审计、领导干部经济责任审计、应急管理部门预算执行情况审计、运行机制专项审计、应急管理信息化综合应用平台专项审计、重大应急管理政策措施落实情况跟踪审计、政策协同一体化审计等关键路径完善应急管理体系。

In the new era of socialism with Chinese characteristics,the construction and improvement of the emergency management system is an inherent requirement for the modernization of the national governance system and governance capabilities.The“14th Five-Year Plan”clearly proposes to improve the national emergency management system.In the process of building,improving and functioning the emergency management system,national audit,as an important part of the Party and state supervision system,should and can play an important role.The article first analyzes the practices and researches of national emergence management auditing and the basic needs of national auditing to improve the emergency management system based on the theory of Marxist State Theory,State Governance Theory,and Public Entrusted Economic Responsibility Theory.On this basis,it discusses that national auditing can play a role in the four major aspects of“one plan,three systems”,through the special audit of emergency response plans and the application effects of emergency response plans.Follow-up audits,audits of economic responsibilities of leading cadres,audits of budget implementation of emergency management departments,special audits of operating mechanisms,special audits of integrated emergency management information application platforms,follow-up audits of the implementation of major emergency management policies and measures,and integrated audits of policy coordination should implement to improve the emergency management system.