国家审计与国家监察服务腐败治理的路径探索——基于协同视角的思考  

The Path of State Audit and State Supervision in Serving Corruption Governance: From the Perspective of Synergy

作　　者：李嘉明[1] 杨流 

机构地区：[1]重庆大学经济与工商管理学院,重庆400044

出　　处：《审计与经济研究》2018年第2期1-9,共9页Journal of Audit & Economics

摘　　要：随着国家监察体制改革的全面推进,国家监督系统焕发新的生机。国家审计与国家监察作为国家监督系统的重要组成部分,理应充分发挥监督职能以保证国家可持续发展。从国家监察体制改革特点入手,基于受托经济责任观,全面分析国家审计及国家监察分别与腐败治理的相关关系,并以腐败治理为核心,从战略层面、管理层面和结果层面三个层面探求国家审计与国家监察的耦合路径,使两者通过有效耦合路径将监督协同效应发挥到极致,进而保证政府公共受托经济责任全面有效地履行。With the overall reform of the state supervision system,the state supervision system is showing its new vitality.State audit and state supervision,as an important component of the state supervision system,should give full play to the supervision function to ensure the sustainable development of the country. In this paper,from the characteristics of the reform of national supervision system of related concept of accountability,we have a comprehensive analysis of national audit and national supervision and anti-corruption based initiatives. Taking the corruption governance as the core,and from the coupling paths of strategic level and management level and the level of effect three aspects,we attempt to explore the national audit and national supervision by means of the effective coupling path to oversee the synergy of the extreme,and to ensure that the government public entrusted economic responsibility to fulfill its mission.

关 键 词：国家审计 国家监察 公共受托经济责任 耦合路径 腐败治理 国家治理 政府审计 

分 类 号：F239.44[经济管理—会计学]