论党和国家监督体系中的审计监督:政治逻辑、治理功能与行动路向  

Audit Supervision in Supervision System of Party and State:Political Logic,Governance Function and Action Path

作　　者：高晓霞[1,2] Gao Xiaoxia

机构地区：[1]南京师范大学公共管理学院 [2]南京审计大学外国语学院

出　　处：《江海学刊》2018年第6期122-128,255,共8页Jianghai Academic Journal

基　　金：国家社科基金项目"公共权力运行公开化路径研究"(项目号:13BZZ032);江苏省社科基金重点项目"江苏政务诚信建设研究"(项目号:17ZZA002)的阶段性成果;南京审计大学首批政府审计学院中标课题(GASA161001)资助

摘　　要：党和国家监督体系中的审计监督作为权力监督和权力制约的一项制度安排和制度设计,其独特的政治逻辑在于其政治权力基础、政治体制优势和民主政治动因。同时,党和国家监督体系中的审计监督作为国家治理体系的重要组成部分具有独到的治理功能,包括权力制约与法治功能、信息公开与透明功能以及民主参与与问责功能等。新时代党和国家监督体系中的审计监督内在地要求加强党对审计监督工作的全面领导,坚持依法独立审计。在此基础上,要进一步强化审计信息公开,维护公众的信息知情权。此外,要不断扩大公众参与,增强审计监督合力。最后,还要继续加大审计监督与问责力度,提升审计监督的公信力。The audit supervision in the supervision system of the Party and the state is a system arrangement and system design of power supervision and power restriction.Its unique political logic lies in its political power foundation,political system superiority and democratic political motivation.As an important part of the national governance system,audit supervision has unique governance functions,such as power restriction and rule of law,information openness and transparency,democratic participation and accountability,etc.In the new era,the audit supervision in the supervision system of the Party and the state calls for strengthening the Party’s overall leadership over the audit supervision work and insisting on independent auditing according to law.At the same time,the disclosure of audit information and safeguard the public’s right to know information should be strengthened.In addition,it is necessary to expand public participation and strengthen auditing and supervision efforts.Finally,the audit supervision and accountability should be strengthened as well.

关 键 词：监督体系 审计监督 国家治理 民主政治 权力制约 

分 类 号：D262.6[政治法律—政治学] F239.4[政治法律—中共党史]