摘要
《联合国反腐败公约》着力倡导建设以风险控制为导向的国家审计腐败控制系统,据以强化预防优先理念在腐败治理中的价值引导功能。审计具有天然的腐败发现与控制功能,但是,囿于腐败风险控制观念、制度设计与运行环境等诸多障碍,中国国家审计的腐败预防功能尚未得到有效发挥。根据《联合国反腐败公约》的要求,确立以风险控制为导向的腐败预防理念,强化审计评估的预防功能,提高审计公告透明度,完善审计问责的法律约束力,是现代法治背景下构建中国国家审计腐败风险控制机制的基础。
The United Nations Convention against Corruption actively advocate establishing a kind of controlling mechanism against corruption risk by State Audit,in order to intensify the value guidance function of the idea of priority to corruption prevention.Audit has the function to discover and control corruption,but,because of obstacles of the concept and system configuration and implementing environment towards corruption control,the Chinese National Audit has made an passive effect on controlling corruption.Based on the requirements of the UN Convention against Corruption,this paper believes that the base of the corruption risk control mechanism by Chinese National Audit in the circumstances of modern law governance is to set up the idea of preventing corruption oriented by the corruption risk,to increase the capability of corrupt prevention of audit assessment,and to improve transparency of audit notice and strengthen the force of legal constraint of audit accountability.
出处
《江海学刊》
CSSCI
北大核心
2010年第6期223-228,共6页
Jianghai Academic Journal
