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quan liu cheng guo jia shen ji fu bai zhi li de ji li yu lu jing
Author(s): 
Pages: 93-97
Year: Issue:  24
Journal: Finance and Accounting Monthly

Keyword:  事前审计事中审计事后审计国家审计腐败治理;
Abstract: 目前,国家审计主要采取事后审计模式,缺乏事前预防和事中控制,难以有效遏制公共资金、公共权力、公共政策腐败。审计机关应突破事后监督的思维桎梏,前移审计关口,推进从事后审计向全流程审计转变,加强对公共资金使用、公共权力运行及公共政策执行全过程的监督,及时发现各个领域、各个环节存在的违规违纪问题,及时实施审计整改,从而建立一个有震慑力的监督机制,提升国家审计治理能力,最大限度地维护国家利益和社会公共利益。
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