国家审计促进体制机制完善的路径研究
  
DOI:
中文关键词:  国家审计;国家治理;体制机制;案例分析
英文关键词:national audit; national governance; system and mechanism; case study
基金项目:
作者单位
徐荣华1程璐2 1. 杭州电子科技大学会计学院2. 宁波市江北区审计局 
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中文摘要:
      国家审计促进体制机制完善,反映公共受托责任理论、新公共管理理论和国家治理理论的要求,是经济新常态形势下国家审计职能转型的需要,更是审计工作落实党中央、国务院决策部署和文件精神的体现。审计促进体制机制完善具有可行性和必要性,这是因为审计发现问题与体制机制缺陷之间具有内在联系。从宁波市某区审计局促进体制机制完善的案例研究发现,该局通过对宁波市某医院北部院区工程项目竣工决算审计,发现重大违纪违法问题线索,促进辖区出台9项制度。基层审计机关要发挥审计促进体制机制完善的作用,需要创新审计工作体制机制,提高审计工作水平,建立社会公众参与机制,加强审计队伍建设,完善审计结果运用机制。
英文摘要:
      The National audit promotes the improvement of the system and mechanism, reflecting the requirements of some theories such as public fiduciary responsibility, the new public management and the national governance, which are not only the needs of the transformation of the national audit function under the new normal economic situation, but also the embodiment of the decision making deployment and document spirit of the CPC Central Committee and the State Council in the audit work. It is feasible and necessary for audit to promote the improvement of system and mechanism, which is due to the internal relationship between audit disclosing problems and defects of the system and mechanism. A case study of Some District Audit Bureau in Ningbo City promoting the improvement of the system and mechanism showed that through the audit of the final accounts of the project completion in the northern district of a hospital, the auditors found the clues to the major violations of discipline and violations of the law, and promoted the introduction of nine systems in the jurisdiction.In order to play some role in promoting the perfection of system and mechanism, grass roots audit institutions need to innovate the institutional mechanism of audit work, improve the level of audit work, establish the mechanism of public participation, strengthen the construction of audit teams and perfect the application mechanism of audit results.
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