源头反腐的新思路:法务会计参与公共资金监管  

New Ideas of Combating Corruption from the Source:Forensic Accounting Participates in Public Funds Supervision

作　　者：沈玲[1] 

机构地区：[1]南京审计大学法学院

出　　处：《学术前沿》2017年第6期93-95,共3页Frontiers

摘　　要：腐败的实质是公共财产向私人部门的不正当转移。通过对公共资金的监管,形成对公共财产的监管,从而防止公共财产的流失,起到从源头上治理腐败、预防腐败的作用。法务会计在公共资金的监管方面有其优势,可通过积极参与制度建设、设置专岗完善内控制度、参与公共资金外部监督等路径实现对公共资金的监管,进行源头反腐。The essence of corruption is the improper transfer of public property to the private sector. Through the supervision of public funds, the supervision of public property is realized, so as to prevent the loss of public property, and prevent and control corruption from the source. The forensic accounting has its advantages in the supervision of public funds. It can supervise public funds by actively helping with system establishment, setting up a special post to improve internal control system, and participating in the external supervision of public funds, in order to fight corruDtion from the source.

关 键 词：源头反腐 法务会计 公共资金 监管 

分 类 号：F275.1[经济管理—企业管理]