国家治理结构与审计制度变革---- 基于预防惩治腐败的视角
  
DOI:
中文关键词:  国家审计;国家治理;制度设计;腐败治理;权力制衡
英文关键词:National Auditing, National Governance, Institutional Design, Anti-Corruption, Balance Of Power
基金项目:本文受到国家社会科学基金重点项目“国家治理、国家审计制度与预防惩治腐败体系创新研究”(13AZD002)、国家留学基金“建设高水平大学公派研究生项目”(201406640032)与大信审计教育研究基金的资助。
作者单位
叶陈刚 冯银波 王 孜 对外经济贸易大学 国际商学院,北京 100029 
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中文摘要:
      国家审计制度具有预防腐败、发现腐败与惩治腐败功能,然而我国国家审计力量与资源不足,国家审计制度预防、发现与惩治腐败的功能未得到充分发挥,无法有效抑制行政腐败与商业贿赂,时代和人民对国家审计制度寄予厚望。构建基于现代国家治理结构的国家审计制度与预防惩治腐败体系,顶层设计司法导向的国家审计制度,在国家审计署继续发挥内部监督职能的基础上,建议设立“一会一院”:审计监督委员会、履行廉政司法问责和审计司法惩处的最高廉政审计法院,建立预防惩治腐败经济监察的保障机制。
英文摘要:
      The highly independent national auditing institution has the natural functions of preventing, discovering and punishing corruptions. But under the leadership of the government, the national audit facing the shortage of power and resources, national auditing institution’s natural function of prevention, discovery and punishment of the corruption has not been able to control the corruption effectively, times and the people have high hopes for national auditing institution. Build the framework of national auditing institution and anti-corruption system based on the national governance, top-level design the institution of justice-oriented national auditing, propose that to set up “One Committee and One Court”: Audit Oversight Committee and Highest Court of Audit Against Corruption which perform the function of judicial anti-corruption and audit, and propose path selection for judicature-oriented system of national audit and the mechanism economic surveillance against corruption.
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