摘要
在腐败治理中,审计机关与监察委的协同基础包括腐败治理的职能目标相近、腐败治理的对象范围相同、腐败治理的策略路径相似,其协同目标在于强化优势互补理念、加强资源整合,消除监控盲区,以及避免重复劳动,提高协同效率。基于无影灯效应理论,审计机关与监察委协同治理腐败的机制主要包括联席会议办公室制度、资源整合机制、腐败问题的协同识别机制、腐败问题的联合评估机制、信息沟通机制、腐败问题的惩戒机制和保密机制等。审计机关与监察委协同治理腐败,其机制有效运行的保障条件包括法律法规保障、组织保障、人员保障、技术保障和协同文化保障等。
With regard to corruption govemance,the synergetic bases of auditing institution and supervisory commission include the similar functions and objectives of corruption governance,the same objects and scopes of corruption governance,and the analogously tactics and paths of corruption governance.Its synergetic goals are to strengthen the concept of complementary advantages,improve the capacity of resources integration and eliminate the blind areas of monitoring and control,and avoid repeated labor in order to increase the efficiency of coordination.Based on the theory of shadowless lamp effect,the mechanisms possessed by auditing institution and the supervisory commission to jointly govern corruption mainly consist of the system of joint meeting office,resource integration,cooperative identification,joint evaluation as well as discipline mechanisms aimed at corruption issues and information communication.The guarantee conditions to the effective operation of the mechanisms against corruption jointly governed by auditing institutions and the supervisory commission include legal and regulatory guarantees,organizational guarantees,personnel guarantees,technical guarantees and synergetic cultural guarantees,etc.
作者
宋夏云
尹明璇
Song Xiayun;Yin Mingxuan(School of Accounting,Zhejiang University of Finance and Economics,Hangzhou 310018,China)
出处
《中国审计评论》
2024年第1期12-24,共13页
China Auditing Review
基金
国家社科基金重大项目“‘三不腐’一体促进的能力建设与评价指标体系研究”(23ZDA133)阶段性研究成果
关键词
无影灯效应
腐败治理
审计机关
监察委
协同治理机制
shadow less lamp effect
corruption governance
audit institution
supervision commission
synergetic governance mechanism
作者简介
宋夏云(1969-),男,江西奉新人,浙江财经大学会计学院教授,博士生导师,博士后合作导师,主要研究方向为审计与内部控制;尹明璇(2001-),女,山东德州人,浙江财经大学会计学院2022级会计硕士生,主要研究方向为审计理论与实务。
