国家审计推进腐败治理的路径研究  

Research on the Path of National Audit Driving Corruption Governance

作　　者：彭华彰[1] 刘晓靖[1] 黄波[1] 

机构地区：[1]审计署驻长沙特派员办事处,邮政编码410004

出　　处：《审计研究》2013年第4期63-68,共6页Auditing Research

基　　金：审计署2013至2014年度重点科研课题<国家审计推动国家治理的路径研究>(项目批准号:13SJ02004)的阶段性成果

摘　　要：腐败是国家治理最严重的威胁之一。国家审计是国家治理的重要组成部分,腐败治理是国家治理的重要课题。我国国家审计在腐败治理中具有自身优势和重要作用,并已经在揭露查处腐败行为、促进建立健全反腐倡廉机制和领导干部廉洁自律等方面发挥了积极成效。但当前对于国家审计推动腐败治理的系统研究却并不多。本文基于腐败治理在国家治理中的重要地位以及当前对国家审计推进国家腐败治理认识上的分歧和偏颇,从腐败治理的现实和国家审计的职能出发,分析了国家审计面临的独立性不高、问责不够、腐败治理监督合作机制尚未建立、审计机关自身力量不足等问题及其形成原因,并有针对性地从法律、权力、权利和道德四个层面提出了构建国家审计推进国家治理的路径体系的对策。Corruption is one of the most serious threat of national governance. National audit is an important compo- nent of state governance and controlling corruption is one of the important content of national governance. In our country state audit has its own advantages and has played an important role in controlling corruption. National audit has put positive impacts on six main respects such as exposing and rooting out corruption, developing the mecha- nism of anti - corruption and promoting our leading cadres to be clean, honest and self - disciplined and so on. How- ever the corresponding research on this subject are not very rich. From the viewpoint of reality of controlling corrup- tion nowadays and the function of national audit, in this article we analyze the problems and causes in the process of advancing controlling corruption by national audit such as imperfections in independence of audit, accountability of auditing, supervison and cooperation mechanism of controlling corruption and capacity construction in anti - corruption of audit institutions ,etc. The analysis is based on the importance of controlling corruption and some differences or biases in the opinion of national audit driving national governance. We also try to construct the path system of national audit driving national governance from four levels of law, power, right and morality.

关 键 词：国家审计 腐败治理 国家治理 

分 类 号：F239.44[经济管理—会计学]