论文部分内容阅读
随着社会经济的逐步发展,审计和专业经济监督形式在国家治理中的经济监督功能作用越来越重要;而现实中,审计监督和专业经济监督形式所形成的经济监督系统存在诸多不协调问题,以致影响了国家治理的效果。为此,需要遵循整体性原则、相互联系原则、结构功能原则、动态性原则等原则,明确国家审计和专业经济监督形式的各自目标,强化审计与专业经济监督形式的监督与被监督的关系,加强审计与专业经济监督形式的协作关系,确保审计监督与专业经济监督形式的信息沟通,完善相关法律法规中有关国家审计与专业经济监督协调的规定,从而构建国家审计与专业经济监督形式的协调机制。
With the gradual development of social economy, the function of audit and professional economic supervision in the form of economic supervision in state governance is more and more important. In reality, there are many uncoordinated problems in the economic supervision system formed by audit supervision and specialized economic supervision , Thus affecting the effectiveness of state governance. Therefore, it is necessary to abide by the principles of integrity principle, interconnection principle, structural function principle and dynamic principle, clarify the respective objectives of national auditing and specialized economic supervision forms, strengthen the relationship between supervision and oversight of audit and professional economic supervision forms, Strengthen the cooperation between audit and professional economic supervision, ensure the communication between audit supervision and professional economic supervision, and improve the relevant laws and regulations on the coordination between state audit and professional economic supervision so as to establish the coordination between the state audit and professional economic supervision. mechanism.