论政府审计在预防职务犯罪中的作用

On the Function of Government Auditing in the Prevention against Post Crime

政府审计作为国家财政经济的综合监督部门,与预防职务犯罪工作存在着内在的联系。通过审计,可以保证财经法规和廉政制度的贯彻执行;可以促进部门单位加强内部管理,完善制度机制,从而铲除腐败现象和职务犯罪孽生的土壤和条件;可以有效破除侥幸心理,震慑职务犯罪。充分发挥政府审计在预防职务犯罪工作中的作用,首先必须改进审计方法,提高审计质量;其次要加强与有关部门的协调配合,形成工作合力,扩大预防效果。

As a comprehensive supervision department with regard to national finance, government auditing administration has internal connection with the prevention work against post crime. By means of auditing, the implementation of the financial law and the system of building a clean government can be guaranteed, the internal management can be strengthened and the system can be perfected so as to get rid of the root of corruption and post crime. In addition, auditing can effectively break the idea of escaping by luck and frighten those who intend to commit crime. To give full play to the government auditing in the prevention against post crime, we should, firstly, improve the auditing measures and quality; secondly, strengthen the cooperation with relevant departments to produce greater protective effect.