在党和国家大局中发挥审计独特监督作用研究

Research on Audit Institutions'Unique Oversight Role in the Overall Stuation of the Party and State

本文立足于审计是国家治理体系监督子系统的重要组成部分这一定位,提出审计围绕党和国家大局发挥着监督保障、促进管理、预警惩治、推动改革四大功能,与其他监督形式相比,审计具有独立性、专业性、综合性和权威性强等独特优势。在强国建设、民族复兴新征程上,审计机关要更好发挥独特作用,必须坚持和不断强化三项重要保障机制,即坚持和加强党中央集中统一领导、专司经济监督职责定位、做深做实研究型审计。最后本文提出,立足特派办自身职责定位,推动审计发挥在党和国家大局中的独特监督作用,要解决好“审计作为”与“审计地位”不相适应这一主要矛盾,并从加强政治建设、提高审计质量、改进研究方法、深化队伍建设四个方面提出对策建议。

Auditing is a significant part of the oversight subsystem in national governance system.This paper proposes that audit work plays four major functions in overall situation of the Party and state,namely,oversight and guarantee,promoting management,early warning and punishment,and advancing reform.Compared with other forms of oversight,audit work has four unique strengths,i.e.independence,professionalism,comprehensiveness and authority.In the great cause of building China into a great modern socialist country and rejuvenating the Chinese nation,audit institutions must persist and continuously strengthen three important guarantee mechanisms in order to play its unique role,that is,to follow and strengthen the centralized and unified leadership of the Party Central Committee over audit work,focus on our special strength in economic oversight,further research-based audits.Finally,this paper proposes that,as regional offices of the Nation Audit Office of China,in order for auditing to play its unique oversight role in the overall situation of the Party and state,we should resolve the principal contradiction that audit efforts are not compatible with the audit status,and put forward countermeasures and suggestions from the four aspects of strengthening ourselves politically,improving audit quality,improving research methods and building up the ranks of auditors.