On The Relationship Between Administrative Auditing Power And Supervising Power From The Perspective Of Corruption Governance

As we all know,under the leadership of the Communist Party of China,the fight against corruption has won an overwhelming victory.However,to fully realize the anticorruption and anticorruption expectations,it is necessary to consider and plan for a long time,and constantly improve the strict system and rule of law system.In a nutshell,the concept of guiding our country's anti-corruption efforts needs to be deepened in a timely manner,from negative governance to positive governance.From the passive control of power to the active prevention and supervision and control,from the severe punishment of power abuse to the situation where power is regulated according to law,this is also the experience gained in the previous stage in advancing this work.On the occasion of the institutionalization of the reform results of the national supervisory system,the relationship between the administrative audit power and the supervisory power is explored,and the synergy between the administrative audit power and the supervisory power is promoted in the corruption governance.At the same time,the supervision and restriction between the two are effectively achieved.Explore the relationship between the power of administrative audit and the power of supervision under the perspective of corruption governance,and clarify the characteristic elements of administrative power,independence,procedure and anti-corruption of the power of administrative audit.At the same time,the connotation of the integration of the power of administrative auditing is highlighted by the rule of law and anti-corruption.On the other hand,clearing the characteristic elements of political power,specialty,independence,and normality of the supervisory power reveal that the connotation of the supervisory power is to consolidate the ruling foundation and safeguard the fundamental interests of the people.After the definition of administrative audit power and supervision power is completed,the relationship between administrative audit power and supervision power is fully sorted out.The process of administrative audit power from the establishment of the Constitution in 1982 to the continuous change and development in 2018 clarifies the ins and outs of the development of administrative audit power.In addition,the change and development of the supervisory power from the time of its creation in 1927 to the revision of the constitution in 2018,show the historical evolution of the supervisory power.After further analysis,it is concluded that the administrative audit power and the supervisory power have a two-layer relationship at different time points.The first level of relationship is that before the reform of the national supervisory system,the perspective of the attributes of power,the joint fight against corruption,and the scope of supervision is viewed.Avoid the dynamic relationship of supervisors' own corruption.The second level of relationship is that after the reform of the national supervisory system,the three aspects of the attribute of power,the joint fight against corruption,and the scope of supervision are examined.The conclusion between the relationship between administrative audit power and supervisory power is that at the level of corruption governance,the relationship between the power of administrative audit and the power of supervision is synergistic cooperation;at the level of supervision and control,the power of supervision should restrict the power of supervision of administrative audit,and the power of administrative audit can also supervise the power of supervision within a certain range.Furthermore,the significance of the determination of the relationship between the two after the reform is obtained,which is conducive to promoting the corruption governance system project,helping to achieve the goals of full audit coverage and full audit coverage,and conducive to scientifically grasp and analyze the future development of the administrative audit system and supervisory system It is conducive to continuously improving the national supervision system.When the eyes continue to shift,it is urgent to clarify the necessity and legitimacy of the relationship between administrative audit power and supervisory power.First of all,it is necessary to clarify the necessity of synergy between the administrative audit power and the supervisory power,focusing on the analysis of the advantages and disadvantages of the administrative audit power in corruption governance,the advantages of the supervisory power in corruption governance and the lack of the advantages of the administrative audit power.Complementing each other's strengths and complementing each other's strengths is the fundamental reason and due meaning that the two powers can work together in the governance of corruption.Secondly,the legitimacy of the mutual supervision and restriction between the administrative auditing power and the supervisory power is clarified.On the one hand,the legitimacy of the supervisory power to supervise and restrict the administrative audit power is determined in the form of the country's fundamental law and clarified in the form of law.On the other hand,it demonstrates the legitimacy of the constitutional law,the legitimacy of the jurisprudence including the idea of people's sovereignty,the theory of entrusted economic responsibility,and the legitimacy of the national policy.The sufficient answer is that there is no doubt about the justification of the administrative audit power over the supervision power.The vision turned to foreign countries.In the process of drawing on the achievements of institutional civilization from abroad,we should choose beneficial institutional civilizations that are in line with China's national conditions and the rules of institutional development,and eliminate dross.In this process,the American model,the French model,the German model,and the Korean model were examined,and some useful experiences were drawn.The relevant laws and regulations of the audit and supervision system are perfect,a strong corruption management organization,the improvement of the quality and discipline awareness of civil servants,and the extremely high independence of the corruption management organization.Exploring the way of administrative audit power and supervision power synergy and mutual supervision and restriction,we also proceed from two aspects.On the one hand,the way to achieve synergy between administrative auditing power and supervisory power.Strengthening the independence of administrative audit power,improving the current audit legal system to meet the actual audit needs,and the coordination of administrative audit power and supervisory power need to make full use of modern high technology.On the other hand,it promotes the approach of mutual supervision and restriction of administrative audit power and supervisory power.There is a clear legal basis for the supervisory power to supervise and restrict the administrative audit power.The administrative audit power supervision and restriction supervision power are carried out from several aspects,financial supervision,state-owned assets supervision,economic supervision,and open supervision.The power of administrative audit and supervision are mutually supervised and restricted to achieve mutual supervision and purify the inside of the supervisor,so as to form a system and mechanism where the supervisor is also supervised.Only internal purification can have the best corruption governance power.