国家治理结构与审计制度变革——基于预防惩治腐败的视角

Revolution of National Governance and National Auditing———Based on the View of Anti-corruption

国家审计制度具有预防腐败、发现腐败与惩治腐败的功能,然而我国国家审计力量与资源不足,国家审计制度预防、发现与惩治腐败的功能未得到充分发挥,无法有效抑制行政腐败与商业贿赂,时代和人民对国家审计制度寄予厚望。构建基于现代国家治理结构的国家审计制度与预防惩治腐败体系,顶层设计司法导向的国家审计制度,在审计署继续发挥内部监督职能的基础上,建议设立'一会一院':审计监督委员会、履行廉政司法问责和审计司法惩处的最高廉政审计法院,建立预防惩治腐败经济监察的保障机制。

The highly independent national auditing institution has the natural functions of preventing,detecting and punishing corruptions.But under the leadership of the government,the national audit are facing the shortage of power and resources,and national auditing institution’s natural function of prevention,detection and punishment of the corruption has not been able to control the corruption effectively.Times and people have high hopes for national auditing institution.Building the framework of national auditing institution and anti-corruption system based on the national governance,designing the institution of justice-oriented national auditing at top-level,the essay proposes to set up“One Committee and One Court”:Audit Oversight Committee and Highest Court of Audit Against Corruption which performs the function of judicial anti-corruption and audit,and establish the guarantee mechanism economic surveillance against corruption.