苏州工学院学报2025，Vol.39Issue(6)：1-5,5.
纪检监察与审计联动机制构建研究
Constructing a Coordination Mechanism Between Discipline Inspection and Audit
摘要
Abstract
Grounded in the context of the Party's full and rigorous self-governance and the modernization of national governance,this paper addresses challenges in the current anti-corruption campaign,such as the increasingly concealed methods of corruption and the fragmentation of oversight resources.It systematically analyzes the current status,issues,and pathways for improving the coordination mechanism between discipline inspection and audit.Existing mechanisms are categorized into three types:information sharing,joint supervision,and outcome utilization.We identify core operational issues,including ambiguous criteria for information sharing,overlapping jurisdictional boundaries,and formalistic approaches to rectification and accountability.Accordingly,optimization strategies are proposed that combine institutional refinement,technological empowerment,and evaluation innovation.Furthermore,we suggest leveraging technologies such as blockchain,big data,and artificial intelligence to restructure oversight processes.This shift aims to transform the coordination mechanism from procedural collaboration to substantive integration,establishing a closed-loop supervision chain that encompasses clue sharing-joint investigation-rectification and accountability.This study offers theoretical and practical insights for enhancing anti-corruption efforts and strengthening the Party and state oversight system.关键词
审计/纪检监察/联动机制/信息共享/联合监督/成果运用Key words
audit/discipline inspection/coordination mechanism/information sharing/joint supervision/outcome utilization分类
经济学引用本文复制引用
陈希晖,许诺..纪检监察与审计联动机制构建研究[J].苏州工学院学报,2025,39(6):1-5,5.基金项目
南京审计大学高教研究重点课题"基于一级学科的'大审计'学科群构建研究" （）
