审计机关发挥宏观管理部门作用:理论、路径和展望

The Role of Audit Institutions in Macro Management:Theory,Path and Prospect

党的二十大提出“健全党统一领导、全面覆盖、权威高效的监督体系”,这为做好审计监督工作提供了行动指南和根本遵循,需要审计在党和国家监督体系中发挥重要作用。宏观管理是对整个社会的经济、政治、文化等的整体管理,审计机关作为我国宏观管理部门之一,对我国社会的整体管理具有自身优势和重要作用。本文基于宏观管理的部门属性视角,首先从国家治理理论中寻找审计机关作为宏观管理部门的证据,并通过归纳宏观部门的作用特质来分析审计站位立足国家发展、审计理念融入研究思维、审计范围涵盖广泛、审计工作方式多样等审计机关发挥作用的特征;再从历史做法、现实选择和路径经验这三个方面出发具体分析审计过程融入研究思维、审计结果坚持问题导向、审计整改强调标本兼治、审计防风险贯穿工作全程等审计机关作为宏观管理部门发挥作用的路径;最后从理论和实践创新两个层面做进一步拓展和设想。

The Party s 20th National Congress proposed to improve the Party s unified leadership,comprehensive coverage,authoritative and efficient supervision system.This provides a guide to action and fundamental compliance for audit supervision,which requires audit to play an important role in the Party and state supervision system.Macro management is the overall management of the economy,politics and culture of the whole society.As one of the macro management departments in China,the audit institution has its own advantages and plays an important role in the overall management of our society.Based on the department attribute of macro management,this paper first looks for evidences from the theory of national governance that audit institutions are macro management departments,and further analyzes the characteristics of audit institutions roles by summarizing the functions and characteristics of macro-departments,such as basing audit stations on national development,integrating audit concepts into research thinking,covering extensive audit scope and diversifying audit work methods.Thirdly,from the three aspects:historical practice,realistic choice and path experience,it specifically analyzes the practical path for audit institutions to play a role as macro management departments,such as integrating research thinking into audit process,adhering to problem-oriented audit results,emphasizing both symptoms and root causes of audit rectification,and preventing audit risks throughout the whole work.Finally,we will further expand and conceive from the three levels of theory,practice and system.