摘 要审计是国家廉政的一项重要制度，审计机关是中国的监督执法部门，具有主管政府审计工作、起草执行审计相关文件、依法向社会公布审计结果等职责，直接关系到人民群众的疾难愁盼能否得以解决。为更好地履行职责，审计机关可依法行使执行审计项目计划、向被审计单位及其个人调查、阻止违规收支行为、督促被审计单位整改等“经济体检”权力，且权力逐渐全面覆盖到众多行业领域，为维护国家经济安全、推动反腐治乱等方面作出越来越重要的贡献。而伴随着审计职责越大、权限越大，审计机关在履行审计职权的过程中，以权谋私等腐败问题发生的可能性也越大。党的十八大以来，党中央始终把党风廉政建设和反腐败斗争放在重要位置，相继出台落实系列重大决策部署，审计机关腐败之风长期以来都得到较好遏制。然而，随着审计地位的提高、审计范围的拓宽、审计职权的强化、审计权力的随意性未得到有效控制，仍有一些审计干部在反腐高压态势下，顶风作案、前腐后继，且近年不断有审计干部严重腐败问题被揭露。因此，对于审计系统腐败问题的研究和反腐败工作的建议存在一定的必要性和迫切性。本论文系统梳理了我国审计事业发展情况和审计权力运行现状，选取93个审计系统腐败事例，对我国审计系统腐败案例进行总体定量分析，研究我国审计系统腐败的特点、腐败风险高发人群及关键环节等；并从中选取几类典型案例进行具体定性分析，研究审计人员打探干预审计事项、利用职权为他人谋取不当利益等腐败行为，尤其是审计人员利用自身专业特长采取的隐蔽性腐败手段。在对审计机构、权力现状及审计系统腐败案例分析的基础上，结合权力监督、权力制约、预防腐败等理论，研究审计系统腐败产生的特点和原因，进而从制度建设、权力制约、技术赋能等角度，对我国审计系统廉政建设及反腐败工作提出若干建议，旨在丰富我国审计系统腐败研究的理论基础，为系统认识审计系统的腐败问题提供研究思路，同时为我国审计系统反腐败工作实践提供具可操作性的建议。关键词：审计；腐败；廉政建设

AbstractAudit constitutes a pivotal pillar of national probity in China, with the audit authority serving as China‘s supervisory and enforcement agency. It holds responsibilities encompassing the management of government auditing, the formulation of policies for audit execution, and the lawful disclosure of audit findings to society. These duties bear direct implications for the resolution of the trials and tribulations faced by the populace. To better discharge these responsibilities, the auditing authority is empowered by law to execute audit project plans, investigate audited entities and individuals, curtail irregular financial transactions, and compel corrective measures—an economic health check, if you will. Furthermore, this authority progressively extends its reach into a multitude of industry domains, rendering an increasingly significant contribution to national economic security and the drive against corruption and disorder. However, as the ambit of audit responsibilities and authority expands, so does the specter of impropriety. Since the Eighteenth National Congress of the Communist Party of China, the central party leadership has consistently accorded paramount importance to the establishment of party discipline, integrity, and the anti-corruption struggle. Subsequently, they have issued a series of pivotal policy directives. This has contributed to the long-term containment of corruption within the auditing authority. Nevertheless, as the stature of auditing continues to ascend, the scope of its influence broadens, and its powers strengthen, it grapples with the challenge of restraining the discretionary exercise of authority. Regrettably, some auditing officials, despite the prevailing anti-corruption fervor, engage in corruption with temerarious abandon, resulting in a continuous stream of revelations concerning severe corruption among auditing personnel. Therefore, there exists a compelling and urgent imperative for research on corruption within the auditing system and the formulation of anti-corruption recommendations.This article meticulously assesses the trajectory of China‘s auditing profession and the present state of audit authority. It selects 93 instances of corruption within the audit system for detailed analysis, seeking to ascertain the characteristics of corruption within China‘s audit system, identify high-risk individuals and key junctures of malfeasance. From this pool, several representative cases are isolated for comprehensive examination, focusing on the attempts by audit personnel to meddle with or influence audit matters, and their exploitation of their authority for personal gain. This especially encompasses instances where audit personnel surreptitiously employ their professional expertise for corrupt ends. Building upon an analysis of audit institutions, the prevailing power dynamics, and cases of corruption within the audit system, and drawing from theoretical perspectives on supervision and restriction of powers and corruption prevention, this study delves into the distinct features and root causes of corruption within the audit system. Subsequently, it offers a series of recommendations from the standpoint of institutional development, power constraints, and technological empowerment, all aimed at advancing the cause of integrity and anti-corruption efforts within China‘s audit system. These recommendations intend to enrich the theoretical foundation for the study of corruption within the audit system, providing a framework for a comprehensive understanding of corruption within the system and offering actionable guidance for anti-corruption efforts within China‘s audit system.Key words: Audit; Corruption; Clean government building