我国监察与审计关系的历史考察与现实启示  

Relationship Between Audit and Supervision:Historical Analysis and Lessons

作　　者：李明辉[1] LI Minghui(Business School,Nanjing University,Nanjing 210093,China)

机构地区：[1]南京大学商学院,江苏南京210093

出　　处：《浙江工商大学学报》2023年第2期106-117,共12页Journal of Zhejiang Gongshang University

基　　金：国家社会科学基金重大项目“绩效管理导向下的中国政府成本体系研究”(20&ZD115);国家社会科学基金一般项目“民营企业‘反向混改’的治理效应研究”(21BGL011)。

摘　　要：我国古代长期采用“监审合一”体制。其主要原因在于,在古代,监察与审计的目标高度一致。民国时期,国民政府综合西方议会监督与我国古代监察御史制度而建立的监审合一制度,虽较古代有所进步,但仍有明显不足。新中国成立后,采用审计与监察分立的制度安排。当下,审计与监察虽同为两种重要的监督制度,但二者定位和目标已存在较大差异,且建立独立、专业的审计机构是国家治理现代化发展的内在要求,故不宜再采用监审合一体制。基于审计与监察各自发展及整个国家治理目标的考虑,在“监审分立”的基础上加强二者协同乃为我国当下之最优选择。China adopted an integrated system of supervision and audit in most ofthe ancient times.The reason lies in that supervision and audit have highly aligned goals in ancient China.During the period of the Republic of China,the unified system of supervision and audit established on the basis of the western parliamentary supervision and China ancient system of supervision made big progress.However,this system still had many shortcomings.New China adopted an institutional arrangement separate auditing and supervision as independent process.At present,the goals of auditing and supervision have been greatly alienated,and the existence of an independent and professional auditing agency is an inherent requirement for the modern development of national governance.Accordingly,it is no longer appropriate to continue to implement the unified system of supervision and audit.In achieving the respective goals of supervision and audit and the goal of national governance as a whole,the coordination between the two should be strengthened on the basis of the separation of supervision and audit.

关 键 词：审计 监察 监审合一 监审分立 历史 

分 类 号：F239.44[经济管理—会计学]