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作 者:黎娜 LI Na(School of Economics and Management,Chuzhou University,Chuzhou 239000,China)
机构地区:[1]滁州学院经济与管理学院,安徽滁州239000
出 处:《宿州学院学报》2022年第6期53-58,共6页Journal of Suzhou University
基 金:安徽省审计厅重点科研课题(AHSJZB202002);滁州学院科研启动项目(2020qd20)。
摘 要:财政资金的划拨、分配、使用与管理在重大突发事件应对中备受关注。国家审计作为国家治理体系十分重要的一环,在重大突发事件中承担着极其重要的审计监督作用。有效发挥国家审计在重大突发事件中的监督职能,能够提升国家审计工作应急能力,推动国家治理体系和治理能力现代化发展,充分彰显政府执政能力和公信力。基于免疫系统理论,首先阐释了国家审计在重大突发公共事件中发挥监督作用的机理;其次,分析了国家审计在重大突发公共事件中发挥揭示、抵御和预防等功能方面存在的不足。最后,提出重大突发公共事件国家审计存在问题的纾解对策与优化路径:以资金流向为突破,强化审计揭示作用;推动部门协同,形成监督合力,提升审计抵御能力;完善审计规范性文件;推进审计人才队伍建设;创新大数据审计模式,发挥审计预防功能。The allocation,distribution,use and management of financial funds are of great concern in the response to major emergencies.As a very important part of national governance system,national audit plays an extremely important role in audit supervision in major emergencies.Actively and effectively exerting the supervision function of national audit in major emergencies can improve the emergency response capacity of national audit work,promote the modernization of national governance system and governance capacity,and fully demonstrate the government′s go-vernance ability and credibility.Based on immune system theory,this paper first explains the mechanism of national audit playing a supervisory role in major public emergencies.Secondly,the deficiencies of national audit in revealing,resisting and preventing major public emergencies are analyzed.Finally,the paper puts forward the countermeasures and optimization path to solve the problems existing in national audit of major public emergencies.To break through the flow of funds,strengthen the role of audit disclosure;Promoting coordination among departments,forming joint supervision force,and improving audit resistance ability;Strengthening audit standards,promoting the construction of audit personnel,comprehensively promoting the application of big data audit,and giving full play to the prevention function of audit.
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