论文部分内容阅读
国家审计制度具有预防腐败、发现腐败与惩治腐败的功能,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。
National auditing system has the functions of preventing corruption, finding out corruption and punishing corruption. However, our national auditing power and resources are inadequate. The function of national auditing system in preventing, detecting and punishing corruption has not been brought into full play. It can not effectively curb administrative corruption and commercial bribery. And the people have high hopes for the national audit system. To build a national audit system based on the modern state governance structure and to prevent and punish the corruption system and the top-level design of the judicial-oriented national audit system. Based on the continued performance of the internal audit function of the Audit Commission, it is proposed to set up “one hospital for one session”: audit supervision The commission, the highest integrity auditing court that performs judicial accountability and auditing of corruption and justice, establishes a safeguards mechanism to prevent and punish corrupt economic inspections.