国家审计协作机制研究——基于国家经济安全的视角

文章首先从国际、国内两个层面分析了我国国家经济安全面临的形势以及国家审计免疫系统的功能。然后,以系统论和协同论为理论基础,从我国国情出发,论证建立审计协作机制的必要性和可行性。海南省已经建立的审计协作机制的成功经验给本文以启发和指导,最后提出从操作层面和制度层面来建立审计协作机制。操作层面主要包括:建立协作机构,推广联席会议,审计流程中的协作等方面;制度层面主要包括:通过修订和完善相关法律,制定问责条例来保证协作机制运行。

Research on Audit Coordinate Mechanism to Safeguard National Economic Security

The thesis first analyzes the situations of China and the function of national audit immunity system from both the international and domestic levels.Then,based on the system theory and synergy theory,the necessity and feasibility of setting up the audit coordination mechanism are analysed according to the national actual situations.And,the successful experience of setting up the audit coordination mechanism in Hainan Province has the guidance and enlightening function to this paper.Finally,bring up the view of setting up the audit coordination mechanism from oprative and system level.The operations mainly include the following aspects:the establishment of coordinate institutions,promoting the joint meetings and cooperations in the process of audit and so on.The system can be managed through the revision and improvement of relevant laws as well as enacting the responsibility-accoutability regulations to ensure the operations of coordinate mechanism.