维护国家经济安全的审计协作机制研究

如何在实践中,发挥国家审计的免疫系统的作用,保障国家经济安全,是本文关注的重点。首先,本文从国际、国内两个层面分析我国国家安全面临的形势以及国家审计的免疫系统功能作用。然后,以系统论和协同论为理论基础,从我国现实国情出发,论证建立审计协作机制的必要性和可行性。海南省建立审计协作机制的成功经验给本文以启发和指导,最后提出从操作和制度层面来建立审计协作机制。操作层面,主要是建立协作机构、推广联席会议、审计流程中的协作等方面。而制度层面,主要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 key point of this paper is how to make the national audit immunity practically display its role in our national economic security.The present thesis first analyzes the situations of our national 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,brings 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.