推进审计监督与纪检监察监督、 巡视巡察监督贯通协同

• 作者： 云南省审计厅课题组 ¹
• 作者单位：
  1.  云南省审计厅
• 发布时间：2024-12-12

摘要: 推进审计监督与纪检监察监督、巡视巡察监督贯通协同，是落实党中央“坚持以党内监督为主导，促进各类监督贯通协调”要求的生动实践，既是党的自我革命的内在要求，也是提升监督治理效能的重要保障。本文结合近几年云南省推进审计监督与纪检监察监督、巡视巡察监督贯通协同工作的实践探索，在系统梳理和总结经验的基础上，从加强党的全面领导、健全完善贯通协同机制、找准审计监督在党和国家监督体系中的定位、强化上级审计委员会对下级审计委员会的领导指导、提升审计人员综合素质等方面提出了进一步推进审计监督与纪检监察监督、巡视巡察监督贯通协同的路径，以期为进一步做好审计监督与纪检监察监督、巡视巡察监督贯通协同工作提供启示。

Abstract: Promoting the coordination of auditing oversight with disciplinay inspection and supervision and discipline inspection is a vivid practice of implementing the important requirements of the CPC Central Committee as to “adhere to promoting coordination between various types of oversight with intraparty oversight playing the main role”. It is not only the inherent requirement of the Party’s self-revolution, but also an important guarantee for improving the efficiency of supervision and governance. Based on the practice and exploration of the coordination of auditing oversight with disciplinay inspection and supervision and discipline inspection in Yunnan Province in recent years, and on the basis of systematic sorting and summarizing experience, this paper puts forward a path to further promote the coordination of auditing oversight with disciplinay inspection and supervision and discipline inspection from the aspects of strengthening the overall leadership of the Party, improving the coordination mechanism, identifying the positioning of auditing oversight in the Party and state oversight system, strengthening the vertical guidance, and improving the comprehensive quality of auditors, in the hope to provide reference for the coordination of auditing oversight with disciplinay inspection and supervision and discipline inspection.

• 分类： 工商管理学 >> 会计学
• 稿件状态： 已在期刊出版
期刊名称： 《审计研究》 2024年 第6期 “国家审计与国家治理”专栏
• 引用： PSSXiv:202412.00575 (或此版本 PSSXiv:202412.00575V1)
  DOI:10.12451/202412.00575
  CSTR:32012.36.PSSXiv202412.00575
• 推荐引用方式： 云南省审计厅课题组.推进审计监督与纪检监察监督、 巡视巡察监督贯通协同.审计研究,2024(6).[PSSXiv:202412.00575V1] (点此复制)