论政治责任审计的基本概念框架--基于党内巡视的视角

The Fundamental Conceptual Framework of Political Responsibility Audit-From the Perspective of Inner-party Inspection

立足党内巡视工作的实际,基于党内巡视的视角,认为作为党内政治监督的党内巡视(巡察)实质上是一种政治责任审计。从审计理论的角度论证了提出和发展政治责任审计概念的可行性,尝试形成政治责任审计的概念,并尝试构建一个政治责任审计的基本概念框架;从政治责任审计的本质、指导思想、动力机制、审计主体、审计客体、审计内容、审计目标、审计方法、依据规范和制度环境等方面结合党内巡视工作的现实情况进行了阐释,并对政治责任审计的特点进行了总结:党性、权威性、法治性、独立性、全面性、专业性。

Based on the practical work of inner-party inspection and from the perspective of inner-party inspection,inner-party inspection,as part of inner-party political supervision,is a kind of political responsibility audit in nature.In terms of the theory of auditing,the feasibility of proposing and developing the concept of political responsibility audit is demonstrated,in an attempt to formulate the concept of political responsibility audit,as well as to construct a fundamental conceptual framework of political responsibility audit.The nature,guiding ideology,dynamic mechanism,audit subject,audit object,audit content,audit objective,and audit method of political responsibility audit are interpreted according to regulations,institutional environment,and other aspects in combination with the current situation of inner party inspection work.The features of political responsibility audit are summarized party spirit,authority,rule of law,independence,comprehensiveness,and professionalism.