长三角审计机关工作协同机制研究

Study on Yangtze River Delta Audit Institutions Coordination Mechanism

长三角审计机关工作协同既是审计机关推动落实长三角一体化发展的务实之举,又是开启跨区域交流合作的创新之策。本文在实践的基础上,立足审计主责主业,探讨了沪苏浙皖四省市审计协同在长三角一体化发展中的作用领域,探索构建了"同步式""互助式""分散式"三种审计协同组织模式,并建议从立项、实施和整改落实三个环节入手完善审计协同运行机制,推动审计协同落地落实,发挥审计监督合力。

Yangtze River Delta audit institutions coordination mechanism is not only a practical effort to promote the integrated development of the Yangtze River Delta, but also an innovative measure to open cross-regional exchanges and cooperation. Based on audit practices and focusing on main responsibilities, this paper explores functional fields of the coordination among audit institutions in Shanghai, Jiangsu, Zhejiang and Anhui in the integrated development of the Yangtze River Delta, and builds three organizational models of "Synchronous""Mutual Assistance" and "Decentralized". Finally, this paper suggests that the mechanism be improved in terms of project establishment, implementation and rectification so as to accelerate coordinated implementation and form synergy of audit-based oversight.