论转型期政府审计职能的拓展:预防和查处职务犯罪

发布时间：2018-05-03 09:22

本文选题：职务犯罪 + 预防和查处　；参考：《中央财经大学学报》2008年01期

【摘要】：在我国社会转型过程中,作为当前腐败集中体现的职务犯罪,虽经近年来的严厉打击,但仍处告发态势,严重危害着国家正常的政治经济管理秩序,已成为阻碍我国改革开发和建设中国社会主义进程的巨大障碍。在我国现行的职务犯罪惩防体系中,形成了以纪委、监察部门和人民检察院三家为主的专职部门,而作为肩负经济监督职能的审计机关虽然在预防和查处职务犯罪中发挥了应有的作用,但并未取得主体机构的地位。审计机关在预防和查处职务犯罪中具有发现犯罪线索、查实犯罪事实以及通过法定性、经常性、强制性审计监督预防职务犯罪的功能。在转型期审计机关应通过加强自身建设、拓展审计领域、改进审计方法等措施来充分发挥其在预防和查处职务犯罪中的职能作用。
[Abstract]:In the process of social transformation in our country, the official crime, which is the embodiment of current corruption, has been severely cracked down in recent years, but it still deals with the situation of information, which seriously endangers the normal political and economic management order of the country. Has become an obstacle to the reform, development and construction of China's socialist process. In the current system of punishing and preventing job-related crimes in China, three specialized departments, namely, the discipline Inspection Commission, the supervisory department and the people's procuratorate, have been formed. The audit institution, which shoulders the function of economic supervision, has played its due role in the prevention and investigation of job-related crimes, but it has not achieved the status of the main body. The audit institutions have the functions of finding out the clues of crime, confirming the facts of crime and preventing duty crimes through legal, regular and compulsory audit in the prevention and punishment of job-related crimes. In the transition period, audit institutions should give full play to their functions in the prevention and investigation of job-related crimes by strengthening their own construction, expanding audit fields and improving auditing methods.
【作者单位】：江西财经大学当代财经杂志社
【基金】：江西省社科规划项目(05yj14)
【分类号】：F239.22

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