党和国家监督体系视域下增强审计监督合力的内涵与路径  

The Intension and Path of Strengthening the Joint Force of Audit Supervision from the Perspective of the Supervision System of the Party and the Country

作　　者：雷宇[1,2] Lei Yu(School of Accounting,GDUFE,Guangdong University of Finance and Economics,Guangzhou 510320;Institute of Capital Market and Audit Governance Studies for the Guangdong-Hong Kong-Macao Great Bay Area,GDUFE,Guangdong University of Finance and Economics,Guangzhou 510320)

机构地区：[1]广东财经大学粤港澳大湾区资本市场与审计治理研究院,广东广州510320 [2]广东财经大学会计学院,广东广州510320

出　　处：《中国审计评论》2022年第1期1-12,共12页China Auditing Review

基　　金：广东省自然科学基金面上项目(2020A1515010417);广东省重点学科科研项目(2019-GDXK-0004);广东财经大学粤港澳大湾区资本市场与审计治理研究院科研项目(2019yb06)

摘　　要：党和国家监督体系的监督对象是公权力。作为党和国家监督体系的重要组成部分,国家审计、内部审计、社会审计在履行职责时都会对公权力进行监督。国家审计直接监督公权力;依法属于审计机关审计监督对象的内部审计在单位内部监督公权力,其他单位的内部审计可以优化公权力的运行基础;社会审计通过三种形式参与对公权力的监督,其他情况下社会审计可以优化公权力的运行基础。审计监督合力存在两方面问题:一是三种审计各自的监督能力都存在一定程度的不足;二是三种审计监督方向的一致性有待提高。为此,要加强党对审计工作的集中统一领导,加强对内部审计和社会审计方向的监管和引导,提高三种审计监督方向的一致性;并从权威性、独立性、资源约束和专业胜任能力四个方面入手,增强三种审计各自的监督能力。The supervision object of the supervision system of the Party and the country is the public power.As an important part of the supervision system of the Party and the country,the national audit,the internal audit and the social audit will supervise the public power when they perform their duties.The national audit directly supervises the public power;the internal audit of the unit that belongs to the national audit supervision object according to law supervises the public power within the unit,and the internal audit of other units can optimize the operation basis of the public power;the social audit participates in the supervision of the public power through three forms,and in other cases,the social audit can optimize the operation basis of the public power.There are two problems in the joint force of audit supervision:one is that the supervision ability of each of the three kinds of audit has some deficiencies;the other is that the consistency of the three audit supervision directions needs to be improved.Therefore,we should strengthen the Party’s centralized and unified leadership of audit,strengthen the supervision and guidance of internal audit and social audit,improve the consistency of the three audit supervision directions,and strengthen the supervision ability of the three kinds of audit from the four aspects of authority,independence,resource constraint and professional competence.

关 键 词：党和国家监督体系 审计监督 增强审计监督合力 

分 类 号：F239.4[经济管理—会计学]