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xie tong zhi li shi jiao xia shen ji an jian xian suo yi song ji zhi de you hua
Author(s): 
Pages: 128-133
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  协同治理监察体制改革审计案件线索移送机制优化;
Abstract: 基于国家监察体制改革的大背景,借助审计署发布的移送违纪违法问题线索公告,对审计案件线索移送现状进行深入分析,并厘清监察体制改革前后审计案件线索移送路径的变迁。在明晰目前审计案件线索移送处理障碍的基础上,从思想观念、法律制度、工作机制以及信息沟通与共享四个方面优化审计案件线索移送机制,以期为实现“监审协同”提供新思路。
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