水利审计“免疫系统”促强监管的对策分析  

Strengthening supervision of water conservancy industry by immune system of internal audit

作　　者：侯洁 贾建明 HOU Jie;JIA Jianming(Auditing Office of the Ministry of Water Resources of P.R.China,Beijing 100038,China)

机构地区：[1]水利部审计室,北京100038

出　　处：《水利经济》2020年第5期54-58,62,77,78,共8页Journal of Economics of Water Resources

摘　　要：水利审计在水利改革发展中具有基础性、预防性和过程性监督作用,是“水利行业强监管”不可或缺的重要手段,其“免疫系统”功能也为强监管提供支撑。目前水利审计“免疫系统”在强监管中未能充分发挥功效,通过分析水利审计顶层设计不完善、水利审计机构不健全和独立性不足、水利审计队伍建设不足、水利审计信息化建设不足、审计成果运用和共享机制不完善几个主要制约因素,提出不断加强顶层设计、提高内部审计机构独立性、探索审计成果运用和共享机制等手段和建议,以切实实现水利审计“免疫系统”功能,进一步强化水利行业监管。The internal audit of water conservancy has great effects on fundamental,preventive and process supervision in the reform and development of water conservancy.It is an integral part in strengthening the supervision of water conservancy industry,and its immune system function also provides support for strengthening the supervision.Currently,the immune system function of internal audit has not given full play.By analyzing the main factors that restrict the immune system function of internal audit,including the imperfect top design in the internal audit of water conservancy,the insufficient independence of the internal audit of water conservancy institutions,the insufficient team construction of the internal audit of water conservancy,the insufficient informatization construction of the internal audit of water conservancy,the imperfect mechanism of application and sharing of audit results,some suggestions such as reinforcing the top-level design,improving the independence of internal audit institutions and exploring the application and sharing mechanism of audit results etc.are discussed so as to realize the immune system function of internal audit and to further strengthen the supervision of water conservancy industry.

关 键 词：水利审计 “免疫系统” 行业监管 抓手 

分 类 号：F239.63[经济管理—会计学]