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国家治理现代化就是制度及其执行能力现代化。国家治理制度体系包括约束制度、激励制度和监督制度,国家审计属于监督制度。国家审计促进国家治理现代化有四个关键问题:审计定位、审计业务类型、审计重点、审计整改。审计定位要坚持批判性、立足建设性。机会主义行为类型决定审计业务类型,主要的审计业务类型包括:财务审计、合规审计、绩效审计、公共政策评估和公共制度审计、领导干部责任审计。机会主义行为严重程度决定审计重点,必须开展的审计业务包括领导干部责任审计、财务审计,选择开展的审计业务包括合规审计、绩效审计、公共政策评估和公共制度审计。国家审计整改的两个关键问题是审计决定实施和审计建议采纳,有效的国家审计整改机制有两个关键问题:审计整改执行责任的划分和审计整改执行的工作机制。
The modernization of state governance is the system and the modernization of its executive ability. The state governance system includes the restriction system, the incentive system and the supervision system. The national audit belongs to the supervision system. National Audit There are four key issues in promoting the modernization of state governance: audit positioning, type of audit business, audit focus, audit and rectification. Auditing positioning should adhere to the critical, based on the constructive. The types of opportunistic behavior determine the type of audit business. The main types of audit business include: financial audit, compliance audit, performance audit, public policy assessment and public system audit, and leading cadre responsibility audit. The severity of opportunistic behavior determines the audit focus. The audit business that must be carried out includes the responsibility audit of leading cadres and financial auditing. The auditing activities selected include compliance audit, performance audit, public policy assessment and public system audit. Two key issues in the national audit rectification are the implementation of the audit decision and the adoption of the audit recommendation. There are two key issues in the effective national audit rectification mechanism: the division of responsibility for the audit and rectification and the working mechanism of the audit rectification and implementation.