百年党史视域下监察与审计关系变迁与启示

The Change of Relationship between Inspection and Audit and Its Inspiration under the Perspective of Centenary CPC History

百年党史视域下的监审关系经历了探索、起伏、定型与转型创新的历程,监察与审计两种制度的分合与互动总体上依据不同历史时期革命和建设的实际需要而不断调整,并在职能、依据、内容等方面呈现出复杂的交融关系。回顾百年制度关系史可以看出:党的领导是监审关系良性发展的政治保障;不断加强法治是监审关系发展的关键;科学的分工和协同是监审关系效能最大化的保障。

The relationship of inspection and audit has gone through such progress as exploration,ups and downs,formation and transformation.The unity,division and interaction of the above two systems,inspection and audit,generally depended on the actual requirements during the different historical periods of revolution and construction with continuous adjustments of different situations in the process of social and economic reforms.Such relationship manifested itself as a complicated integration in terms of function,foundation and content.Looking back the centenary CPC history of institutional relationship,we can see the Party s leadership is the political guarantee for the benign development of inspection and audit relationship,the ever-increasing awareness of rule of law is the key to the such reliable relationship,scientific division of labor and coordination is a must for the efficiency maximization for the relationship.