摘要
经济责任审计是中国特色社会主义审计监督制度的重要组成部分。目前,经济责任审计的行政监督属性被明显淡化,加之随着社会的进步和“权利本位”理念的丰富,有效实施经济责任审计制度,不能偏重其监督制约功能的实现,而要更加注重保障救济功能的实现。经济责任审计制度应立足新发展阶段,为适应国家治理现代化建设做出适应性调整与变革,重视行政救济权在经济责任审计工作中的作用,以充分发挥经济责任审计作用,推进国家治理现代化,促进全面深化改革。
As a vital part of the audit supervision system of Socialism with Chinese characteristics,the administrative supervision attribute of economic responsibility audit has been significantly diluted.However,with the progress of society and the enrichment of the“right standard”concept,it has become evident that when implementing the audit system,its safeguard and relief functions should be attached more significance instead of its supervisory and restrictive functions.Therefore,based on the new development stage,the audit system should make adjustments to adapt to the modernization of national governance.In addition,attention should be paid to the role of administrative relief rights to give fully play to the role of economic responsibility audit,promote the modernization of national governance and facilitate the comprehensive deepening of reform.
作者
柯锟
Ke Kun(Nanjing Audit University,Nanjing 211815)
出处
《中阿科技论坛（中英文）》
2023年第7期153-157,共5页
China-Arab States Science and Technology Forum
基金
江苏省研究生科研与实践创新计划项目“经济责任审计中被审计对象权利救济问题研究”(SJCX22_0969)。
关键词
经济责任审计
行政监督属性
权利本位
行政救济权
Economic responsibility audit
Administrative supervision attribute
Right standard
Administrative relief right
