摘要
组建中央审计委员会,除了加强党对审计工作的全面领导这一逻辑外,还有别的逻辑机理在发挥作用。本文以审计管理体制作为研究的基点,先分析审计本质和审计环境的具体内涵,然后对照这两个影响因素指出我国现行审计管理体制存在的问题,包括在满足委托人要求方面有差距、在提供专业化支撑服务方面有差距、在依法独立行使审计监督权方面有差距、在全面履行监督职责方面有差距等。解决我国现行审计管理体制存在的问题,涉及其他国家权力主体,需要综合运用政治、行政、经济、法律等手段。因此,通过加强党对审计工作的全面领导来解决我国现行审计管理体制存在的问题就成为必要。组建中央审计委员会,是解决我国现行审计管理体制存在问题的内在需要。
In addition to strengthening the Party’s overall leadership in auditing work,there are other logical mechanisms to play a role in the formation of the central audit committee.Based on the audit management system,this paper first analyzes the essence of audit and the specific connotation of audit environment,this paper first analyzes the audit nature and the audit environment,and then points out the existing problems of the current audit management system in China,including the gaps in meeting the needs of the clients,the gaps in providing professional support,the gaps in the independent exercise of audit supervision power in accordance with the law,the gaps in adjusting audit responsibilities timely.Solving the problems in the current audit management system in our country involves the countries’other power entities and comprehensive use of methods including political,administrative,economical and legal one.Therefore,it is necessary to strengthen the Party’s overall leadership in the audit work to solve the problems existing in the current audit management system in China.The establishment of the central audit committee is the internal need for solving the problems existing in our current audit management system.
作者
陈献东
Chen Xiandong(Yancheng Audit Office)
出处
《中国审计评论》
2020年第2期61-67,共7页
China Auditing Review
基金
审计署2019至2020年度重点科研立项课题“审计学科建设研究”(19SJ05001)
关键词
中央审计委员会
审计本质
审计环境
审计管理体制
central audit committee
audit nature
audit environment
audit management system
作者简介
陈献东(1969-),男,江苏东台人,江苏省盐城市审计局副局长、二级调研员,管理学(会计)博士,高级审计师,主要研究方向是国家审计、会计和公共管理等。
