国家审计与国家监察协同治理研究综述及展望

Research on the Co-governance of State Audit and State Supervision:Literature Review and Research Prospect

作为党和国家监督体系的重要组成部分,国家审计与国家监察应充分发挥监督职能,以推动国家治理体系与治理能力现代化的有效实现。通过梳理审计与监察协同治理的相关研究,发现总体文献数量较少,大部分集中在审计和行政类期刊上,呈现逐年上升趋势,但该领域的研究内容缺乏系统规划、视角较为单一、方法不丰富,亟需深入提升研究范围、质量和视野,为审计与监察的协同实践提供理论支撑。

As important components of the supervision system of our party and state, state audit and state supervision should give full play to their supervisory functions to efficiently promote the modernization drive of national governance system and capacity. After analyzing the relevant literatures on the co-governance of state audit and state supervision, it is found that even though they are quite limited in numbers, mostly in journals of audit administration, their amount is increasing over the years. However, because of lack of systematic planning of research contents in this field, the single perspective and poor research methods, it is urgent to further improve the research scope, quality and vision to provide theoretical support for the practice of co-governance of state audit and state supervision.