CAJ | 학술논문

公共资金、国有资产、国有资源和领导干部履行经济责任情况的审计“全覆盖”，是新时期审计工作的重大战略目标和重要任务目标。落实这一目标的关键，就是要探索建立、创新完善实现审计“全覆盖”的有效工作机制。本文将审计“全覆盖”的实现机制分解为五大工作机制，即重点审计对象的横向“全覆盖”工作机制、审计主客体的纵向“全覆盖”工作机制、审计权力监督的“全覆盖”工作机制、大数据视角下的“全覆盖”工作机制和审计的整体威慑性“全覆盖”工作机制，并探讨了审计监督新型工作机制中重点审计对象的“点、线、面”结合和“纵、横、合”协调的“全覆盖”具体路径，以及大数据环境下的审计创新和审计整体功能的发挥，试图创建全方位、宽领域、多维度、立体式的审计监督新体系，把审计监督全覆盖真正落到实处。
공공자금、국유자산、국유자원화령도간부리행경제책임정황적심계“전복개”，시신시기심계공작적중대전략목표화중요임무목표。락실저일목표적관건，취시요탐색건립、창신완선실현심계“전복개”적유효공작궤제。본문장심계“전복개”적실현궤제분해위오대공작궤제，즉중점심계대상적횡향“전복개”공작궤제、심계주객체적종향“전복개”공작궤제、심계권력감독적“전복개”공작궤제、대수거시각하적“전복개”공작궤제화심계적정체위섭성“전복개”공작궤제，병탐토료심계감독신형공작궤제중중점심계대상적“점、선、면”결합화“종、횡、합”협조적“전복개”구체로경，이급대수거배경하적심계창신화심계정체공능적발휘，시도창건전방위、관영역、다유도、입체식적심계감독신체계，파심계감독전복개진정락도실처。
It is a strategic objective and important mission to audit public funds, state-owned assets, state-owned re- sources and the leaders＇performance of accountability, to ensure full audit coverage. Accordingly, exploring how to establish, innovate and improve an effective working mechanism of full audit coverage is the key to realization of the above objective. This paper decomposes the mechanism of full audit coverage into five working mechanisms, inclu- ding full-coverage working mechanisms for key audited entities, audit subject and object, supervision of power through auditing, Big Data perspective, and overall deterrence. Additionally, the paper explores specific paths to im- plement full audit coverage for key audited entities with a combination of point-line-surface in a vertical, horizontal, comprehensive way under the new audit supervision working mechanism. Furthermore, this paper discusses audit in- novation and the capacity of the overall audit function in a Big Data environment. By doing so, the new audit super- vision system that is comprehensive, wide-ranging, multi-dimensional, stereoscopic is established to implement the full audit coverage practically.