新时代财会、统计和审计监督协同机制的构建——基于国家治理视角

The construction of the coordination mechanism of accounting,statistics and audit supervision in the new era—From the perspective of national governance

基于国家治理视角,通过探讨财会、统计和审计监督的含义界定、研究现状和目前存在的主要问题,分析了构建新型协同机制的理论基础,并从外部环境和内部机制两方面研究构建的逻辑和内容,发现了三者通过业务流程协同机制、信息共享机制、责任追究协同机制建立联系,最后从不同层面提出构建新型协同机制的实施路径。

Based on the perspective of national governance,by discussing the definition of finance and accounting,statistics and audit supervision,research status and current main problems,this paper analyzes the theoretical basis for building a new collaborative mecha⁃nism,and studies the logic and content of the construction from both the external environment and the internal mechanism,and finds that the three are connected through the business process collaborative mechanism,information sharing mechanism,and accountability collabora⁃tive mechanism.Finally,the implementation path of building a new collaborative mechanism is proposed from different levels.