摘要
中共中央颁布的《建立健全教育、制度、监督并重的惩治和预防腐败体系实施纲要》将国家审计纳入惩治和预防腐败体系,并对审计机关参与反腐倡廉建设,强化对权力运行的制约和监督,在惩治和预防腐败体系中发挥作用提出了明确要求。面对进一步加强党的执政能力建设、巩固党的执政地位、深入开展党风廉政建设和反腐败斗争的新任务,审计机关有义务、有责任,同时也有能力为此发挥积极作用。本文在深入分析国家审计与反腐倡廉关系的基础上,明确地提出了总结经验、进一步把握国家审计促进反腐倡廉建设的规律性,明确目标、进一步增强国家审计参与反腐倡廉建设的主动性,强化职责、进一步突出国家审计服务反腐倡廉建设的针对性,创新方法,进一步提高国家审计推进反腐倡廉建设的有效性等对策思路。
The Chinese Communist Party Central Committee promulgated Implementing Outline of Establishing and Improving the Punishing and Preventing Corruption System of Laying Equal Stress on Education, System and Supervision. The outline brings national audit into the system of punishing and preventing corruption, and requires audit institutions taking part in the construction of anti-corruption, strengthening the control and supervision of the power exercising and playing a role in punishing and preventing corruption system. Faced with the new tasks of further strengthening the party＇s ability, consolidating the party＇s ruling position, developing of the Party＇s style and building of a clean government, the audit authorities have an obligation, responsibility, and ability to play an active role. On the basis of in-depth analysis of the relationship of national auditing and anti-corruption, this subject clearly put forwards to summing up experience to better grasp the laws of state audit to promote anti-corruption construction, setting certain objectives to enhance the initiatives of national audit involved in the construction of anti-corruption,strengthening the responsibilities to highlight the direction of national audit serving for anti-corruption, innovating approaches to improve the effectiveness in anti-corruption construction of national audit.
出处
《审计研究》
CSSCI
北大核心
2012年第2期25-29,共5页
Auditing Research
基金
中国审计学会与安徽省审计学会合作研究课题“国家审计与反腐倡廉”的阶段性研究成果
关键词
国家审计
反腐倡廉
权力监督
national audit, anti-corruption, power super vision
