审计与纪检监察协同监督体系研究
Research on the Collaborative Supervision System of Audit and Discipline Inspection Supervision

党的二十大报告指出“全面从严治党永远在路上，党的自我革命永远在路上”。健全监督体系，坚决打赢反腐败斗争持久战。在现代国家治理体系中，纪检监察与审计监督是确保公共权力正确行使、防止腐败和提高政府效能的两大重要机制。纪检监察机关负责对党员干部的行为进行监督，保证党的纪律和国家法律的执行；而审计机关则通过财务审计等手段，对公共资金的使用和管理进行监督。虽说二者权利属性有所差异，但在功能上互补，目标上一致，因此构建一个纪检监察与审计协同监督体系对于提升监督效率和效果具有重要意义。
The report of the 20th National Congress of the Communist Party of China pointed out that “the comprehensive strict governance of the Party is always on the road, and the self-revolution of the Party is always on the road.” To ensure the correct exercise of public power, prevent corruption, and improve government efficiency within the modern state governance system, it’s critical to have a sound supervisory system and resolutely win the protracted battle against corruption. Disciplinary inspection and supervision agencies are responsible for monitoring the behavior of Party members and officials, ensuring the enforcement of Party discipline and national laws; auditing agencies, through means such as financial auditing, oversee the use and management of public funds. Although there are differences in the rights attributes of the two, they complement each other functionally and share common goals. Therefore, constructing a coordinated supervision system between disciplinary inspection, supervision, and auditing is of great significance for enhancing the efficiency and effectiveness of oversight.