财会监督与其他监督的数字化协同机制研究  

Research on Digital Synergy Mechanism between Financial Supervision and Other Supervision

作　　者：卿文洁[1] 张贻旺[2] 祝子丽[1] QING Wen-jie;ZHANG Yi-wang;ZHU Zi-li(Hunan University of Finance and Economics,Changsha Hunan 410205;Bureau of Financial Supervision,Changsha Hunan 410000)

机构地区：[1]湖南财政经济学院,湖南长沙410205 [2]湖南省财政厅,湖南长沙410000

出　　处：《湖南财政经济学院学报》2022年第4期84-100,共17页Journal of Hunan University of Finance and Economics

基　　金：湖南省财政厅科研基地科研课题“新时代提升财会监督效能探析”(项目编号:HNCZYJYB22003);湖南省哲学社会科学基金项目“‘三权分置’下农村反贫困期股权机制设计研究”(项目编号:19JD08)。

摘　　要：财会监督是经济社会运行的“防火墙”,有提升信息对称性、充当“经济警察”的职能。单一监督的力度和广度都具有较大局限性,协同监督能通过不同监督主体的信息共享,打破监督主体与客体之间的信息壁垒,减少社会监督成本,带来社会资源的优化利用。目前实践中部门联动已成为财会监督的常见方式,财政监督与审计监督、党内监督、司法监督等已形成贯通协调机制,但财会监督相关法律法规体系十分庞杂分散,而关于财会协同监督尚缺乏相关法律法规规定,财会监督的权威性不强、与其他监督协同贯通不够、协同监督的信息化建设有待加强,需要通过数字化改革,为财会监督提供技术赋权,提升其权威性;改变监督主体与客体之间因信息不对称所带来的信任问题;拓宽财会监督的内容和方式,为协同监督提供技术基础,扩大协同监督的主体范围。具体建设路径方面,应基于坚持党内监督的主导地位、内容贯通、形式对接、信息共享等原则,加强财会监督与其他监督数字化协同的法制建设,构建监督所需的基础数据录入标准化体系,建立智能化联合监督平台,基于智能化技术构建协同监督的数据分析系统;部门联动建立协同监督体制机制,以实现财会监督与其他监督的数字化协同。Financial Supervision is the“Firewall”of economic and social operation,which has the function of promoting information symmetry and acting as“Economic police”.The strength and the breadth of the single supervision have the big limitation,the coordinated supervision can break the information barrier between the supervision subject and the object,and reduce the social supervision cost through the information sharing of the different supervision subjects,to bring about the optimal use of social resources.At present,departmental linkage has become a common way of financial supervision.Financial supervision and audit supervision,inner-party supervision and judicial supervision have formed a coordinated mechanism,but the relevant laws and regulations of financial supervision are very complicated and scattered,however,there is still a lack of relevant laws and regulations on financial supervision,the authority of financial supervision is not strong,the coordination with other supervision is not enough,the informationization construction of financial supervision needs to be strengthened,and it needs to be reformed by digital technology,to provide technical empowerment and enhance the authority of financial supervision,to change the problems of trust between the subject and object of supervision caused by Information asymmetry,to broaden the content and methods of financial supervision,and to provide technical basis for coordinated supervision,we will expand the scope of subjects for coordinated supervision.As for the specific construction path,we should strengthen the legal construction of the coordination of financial and accounting supervision and other supervision digitalization based on the principles of adhering to the leading position of supervision within the party,connecting the contents,connecting the forms,and sharing information,to construct the standardization system of basic data entry for supervision,to establish the intelligent joint supervision platform,to build the data analysis system of collabo

关 键 词：财会监督 协同监督 数字化 国家监督 国家治理 

分 类 号：F272[经济管理—企业管理]