摘要
党的十九大报告深化认识了中国特色社会主义监督制度,着眼于健全党和国家监督体系。新监督体系背景下,为便于反腐败斗争的开展,需要把握和正确协调审计监督与法纪监督的内在关系,充分利用审计监督的特点和优势,让审计监督促进与实现法纪监督的功效。审计监督与法纪监督历史渊源相同,都是监督经济管理活动中的违法违纪和犯罪行为,但监督主体和客体以及监督处罚权限不同。审计监督促进法纪监督功效具有重要意义,并且具有内在驱动和现实路径。进一步提高审计监督在法纪监督中的作用,需要健全制度、政策、条件及策略等保障机制。
The report at 19 th CPC National Congress deepen our understanding of the socialist supervision system with Chinese characteristics,aiming to improve the supervision system of the Party and the State.Under the background of new supervision system,in order to carry out the anti-corruption struggls,it is necessary to grasp and correctly coordinate the inherent relationship between audit supervision and judicial&discipline supervision,make full use of the characteristics and advantages of audit supervision,so that audit supervision can promote and realize the effectiveness of judicial&discipline.Audit supervision has the same historical origin as judicial&discipline supervision,both of which supervise illegal and criminal acts in economic management activities,but the subject and object of supervision and the punishment authority of supervision are different.It is of great significance for audit supervision to promote the efficacy of law and discipline supervision,which also has internal drive and realistic path.To further improve the role of audit supervision in law and discipline supervision,we need to improve the guarantee mechanisms such as systems,policies,conditions and strategies.
作者
徐荣华
Xu Ronghua("the Belt and Road"Research Institute of Ningbo University,Business School of Ningbo University)
出处
《中国审计评论》
2021年第2期103-116,共14页
China Auditing Review
基金
国家社会科学基金一般项目“新时代我国审计体制机制改革研究”(20BZZ062)
关键词
新监督体系
审计监督
法纪监督
监督机制
监督效果
new supervision system
audit supervision
judicial&discipline supervision
supervision mechanism
supervision effect
作者简介
徐荣华(1972-),男,安徽合肥人,宁波大学商学院副教授,管理学博士,应用经济学博士后,主要研究方向为审计理论与实务
