纪检监察监督与审计监督贯通的体系化构建——以结构主义为分析视角

The Mechanism and Path Optimization of Discipline Inspection Supervision and Audit Supervision:Taking Structuralism as An Analytical Perspective

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摘要纪检监察监督与审计监督如何在党和国家监督体系内实现有效贯通,是当前学界与实务界亟待破解的难题。纪检监察机关是党内监督和国家监察的专责机关,审计机关工作性质主要体现为经济监督,在结构主义视域中二者具有一体化贯通的学理基础与反腐败斗争的实践基础。推进纪检监察监督与审计监督贯通是实现党的自我革命、坚守政治机关定位、完善党和国家监督体系的必要步骤。从规范依据、组织架构、个案要素、工作人员四个维度,将贯通方法类型化为依据型、组织型、离散型和人力型。将纪检监察监督界分为注重监督内容的纪律监督类型与监察监督类型、注重空间要素的派驻监督类型与巡视监督类型,进而重点对“四项监督”与审计监督贯通路径进行优化,具体包括4类11种方案。贯通路径有赖要素保障,具体体现为全面贯通的制度设计、多元规范依据体系和数字贯通系统。 How to effectively integrate discipline inspection supervision and audit supervision in the Party and state supervision system is a difficult problem to be solved in the academic and practical circles at present.The discipline inspection and supervision organs are the specialized organs of intra-party supervision and national supervision,and the work nature of audit organs is mainly reflected in economic supervision,which has the theoretical basis of integration and the practical basis of anti-corruption struggle in the structuralist perspective.Promoting the integration of discipline inspection,supervision and audit supervision is a necessary step to realize the Party's self-revolution,practice the positioning of political organs,and improve the Party and state supervision system.From the four dimensions of normative basis,organizational structure,case elements and staff,the penetrating model is classified into the basis type,the organization type,the discrete type and the human type.The discipline inspection and supervision circle is divided into discipline supervision type and supervision type that pay attention to supervision content,dispatched supervision type and inspection supervision type that pay attention to space elements,and then focus on the optimization of the“four supervision”and audit supervision through the path,including 4 categories and 11 kinds of programs.The through path depends on the guarantee of factors,which is embodied in the comprehensive through system design,multiple standard basis system and digital through system.

作者郝炜汪自成 HAO Wei;WANG Zicheng(School of Law,Nanjing Audit University,Nanjing 211815,China)

机构地区南京审计大学法学院(纪检监察学院)

出处《南京审计大学学报》北大核心 2025年第6期66-77,共12页 Journal of Nanjing Audit University

基金国家社会科学基金一般项目(21BFX172)。

关键词纪检监察监督审计监督结构主义 “四项监督” 行政执行党内监督国家治理 discipline inspection supervision audit supervision structuralism four points of supervision administrative execution inner-party supervision national governance