Research On The Cooperation And Restriction Mechanism Of Supervision Supervision And State Audit Supervision From The Perspective Of The Rule Of Law

At present,China is establishing a centralized,unified,comprehensive,authoritative and efficient party and state supervision system,in which supervision and state audit supervision are full-time supervision systems that exercise the supervision function of public power.With the in-depth development of the reform of supervision system and audit system,the independence and authority of national audit and supervision have been gradually strengthened,and the national supervision mode and national audit mode of socialism with Chinese characteristics have also been gradually formed,playing an important role in the supervision system of the party and the state.At present,China has adopted the mode of separation of supervision and audit in the framework of the relationship between supervision and national audit.Under this mode,based on the theoretical requirements of "people’s sovereignty theory","power restriction theory" and "authority legalism",and based on the practical needs of giving full play to the functions of supervision and national audit supervision and power restriction,the cooperation and restriction between the two are particularly important for the construction of the supervision system of the party and the state.From the practice of cooperation between supervision and national audit supervision,before the reform of supervision system,the cooperation mechanism between supervision and national audit supervision in various parts of China mainly had joint offices,joint meetings and special coordination agencies.After the reform of the supervision system,the supervision institutions and audit institutions mainly cooperate by transferring case clues.Their cooperation has achieved great results in curbing the abuse of public power.However,there are some problems in the existing cooperation structure,such as insufficient guarantee of system and mechanism and blocked channels of information sharing.Based on the research and reference of the cooperative relationship between supervision and national audit supervision abroad,combined with "synergy theory","system theory","shadowless effect theory" and "functionalism theory",improve the cooperation mechanism between supervision and national audit supervision from the substantive and procedural levels,so that the two can be effectively connected,Further enhance the coordination and effectiveness of supervision.As far as the restriction mechanism of the two is concerned,the current supervision of supervision on national audit is mainly to supervise the public officials of audit institutions,and the supervision of national audit on supervision is mainly to supervise the people and property of supervision institutions.The current restriction mode has played a certain role in standardizing the power exercise of supervision institutions and national audit institutions,but at present,China has not established an effective restriction mechanism of supervision and national audit supervision,which has affected the exertion of their functions to a certain extent.In order to promote the standardized exercise of supervision power and audit power,we should further refine the restriction mechanism between supervision institutions and national audit institutions.In terms of the restriction of supervision and supervision on national audit supervision,starting from the discipline enforcement practice of discipline inspection and supervision cadres,the supervision organs should carry out ex ante supervision on the areas prone to corruption in the audit system,and carry out ex post supervision on auditors after they commit corruption,so as to ensure that the power of audit institutions will not be abused.In terms of the restriction of national audit supervision on supervision,combined with the requirements of full audit coverage,audit institutions can directly supervise supervision institutions from the three levels of human,financial and material.At the same time,combined with audit supervision,the supervision of supervision institutions by the National People’s Congress can be more professional and normalized.In addition,in order to ensure the implementation of the cooperation and restriction mechanism between supervision and audit supervision,we should take the promulgation of the new audit law as an opportunity to ensure the effective operation of the cooperation and restriction mechanism between supervision and audit supervision by improving audit regulations,audit standards and inner-party regulations.