善治视角下我国审计监督的功能定位与优化路径

Promoting the Functional Orientation and Completion Approaches of Audit Supervision of China from the Perspective of Good Governance

审计监督是党和国家监督体系中独立而专门的经济监督方式,对推进国家治理体系和治理能力现代化具有重要作用。善治理念为审计监督体系优化提供了一种理论分析范式,新时代审计监督工作应把握善治目标,抓牢善治理念,坚持和加强党对审计监督工作的领导,保证审计监督的政治方向;深化领导体制改革,提高审计监督的独立性与权威性;强化问责整改机制,促进审计监督制度效能转化;优化协同联动机制,增强审计监督与其他监督的合力,发挥审计监督的倍增效应。

The auditing supervision system,which plays an important role in promoting the modernization of the national governance system and governance capacity,is an independent and specialized system of economic supervision of China.The idea of good governance provides a theoretical analysis paradigm for optimizing the development of audit supervision.In the new era,it is important to emphasize that the audit supervision system construction should grasp the concept and the goal of good governance,and uphold as well as strengthen the Party’s leadership over audit supervision,so that it can ensure the political direction of audit supervision system.At the same time,it is also important to deepen the reform of the leadership system in order to improve the independence and authority of the audit supervision system.What’s more,it is very necessary to improve the accountability and rectification mechanism,which can promote the transformation of institutional advantages into governance effectiveness.Lastly,the key to this issue is optimizing the collaborative mechanism that ensures the strength of oversight synergy and exerts the multiplier effect of audit supervision.