国家审计在突发公共事件中的作用研究

The Role of Government Audit in Public Emergency Responses

国家审计在应对突发公共事件中具有独立性、经济性、过程性、时效性、穿透性、贯通性和建设性特征,是应急治理体系中监督和反馈系统的重要组成部分,可助力克服突发公共事件应对中出现的信息不对称、资金物资供求不匹配、管控不力等矛盾,促进补齐应急治理体系和治理能力短板。开展应对突发公共事件专项资金和物资审计是国家审计发挥作用的基本方式,本文从系统构建突发公共事件相关审计模式、健全完善应急审计管理体系、创新方式方法提高工作质效等三个方面,阐述了国家审计在突发公共事件中发挥作用的具体实现路径。

Government audit has the advantages of independence,economy,process,timeliness,penetration,connectivity and constructiveness in public emergency responses.It is an important part of the supervision and feedback system in the emergency management system,can help to overcome the difficulties in public emergencies such as asymmetric information,mismatched supply and demand of funds and materials and ineffective management and control,and promote the emergency management system and governance capacity.Carrying out audit of funds and materials is a basic way for government audit to play its role.This paper expounds on the specific path of the role of government audit in public emergencies from three aspects:systematically constructing the mode of auditing public emergencies,improving the audit management system,innovating methodology to improve work quality and efficiency.