国家审计监控公共经济权力运行——基于道德维度的探讨  

State Audit on Supervision of Public Economic Power Operation——A Study Based on the Moral Dimension

作　　者：苗连琦[1] 刘春燕[1] 胡亚敏[1] 王淑云[2] 

机构地区：[1]江苏师范大学商学院,江苏徐州221116 [2]中国人民银行郑州中心支行金融研究处,河南郑州450002

出　　处：《财经理论与实践》2016年第6期81-84,共4页The Theory and Practice of Finance and Economics

基　　金：江苏省高校哲学社会科学研究一般项目(2014SJB395)

摘　　要：国家审计无论从本质、功能,还是实践角度,无不揭橥了其对公共经济权力运行是否适当的监控,面对当前公共经济权力变异(不作为、行权过当和以权谋私)的现状,若追根溯源深挖权力行使者思想的痼疾,不可否认,权力变异只不过是道德缺失在社会政治经济领域中的投影。而道德对权力的监控有其独特的作用机制,本文就国家审计如何发挥道德监控权力的作用提出宣传部、文化部、教育部、审计署联合建立道德建设工作联席会议制度,从娃娃抓起强化全体公民的基于传统文化精华的道德教育、协助中纪委挖掘传统家族家规的精华、大力维护社会公平正义以涵养道德、尝试开展道德审计等四个要素构成的框架机制。National Audit shows the supervisory control to appropriateness of public economic power operation in terms of the nature,function,or a practical perspective.It is undeniable that public economic power variation is the projection made by moral failure to the social political and economic fields if we trace deep and spreading roots of it.However,the moral monitors public economic power by means of its unique action mechanism.This paper presents the foundation of the liaison conference system which consists of the Propaganda Department,the Ministry of Culture,Ministry of Education,the National Audit Office to strengthen moral education of all citizens starting with children,assisting CCDI mining the essence of traditional family house rules,vigorously safeguarding social fairness and justice to breed moral and carrying out ethics audit as framework mechanisms to make sure that national audit can play apositive role by means of moral in the course of public economic power supervisory control.

关 键 词：公共经济权力变异 国家审计 道德作用机制 权力监控 

分 类 号：F239[经济管理—会计学]