胡海波,易志帅.中国核安全审计体系的构建研究——基于美国实践的启示[J].,2019,(2):14-18
中国核安全审计体系的构建研究——基于美国实践的启示
Research on the Construction of China's Nuclear Security Audit System:Based on the Enlightenment of American Practice
投稿时间:2018-10-30  
DOI:
中文关键词:  核设施  安全审计  核安全审计  审计体系
English Keywords:nuclear facility  safety audit  nuclear safety audit  audit system
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作者单位
胡海波 南华大学 经济管理与法学学院,湖南 衡阳 421001 
易志帅 南华大学 经济管理与法学学院,湖南 衡阳 421001 
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中文摘要:
      文章从安全审计的发展历程出发,结合安全审计在其他领域的应用,探讨了安全审计及核安全审计的概念;通过梳理和分析美国核安全审计实践,得出启示:核安全审计应当由独立、专业的审计小组牵头,并与核设施所在地的建设、环保等部门协同合作对核设施进行完整的安全审计。在此基础上,结合中国的制度背景和管理情境,提出了构建中国核安全审计体系的设想,具体包括:健全核安全审计法规体系,明确核安全审计的主体、内容和方法体系,建立核安全审计监管和协调机制,建立核安全审计信息披露体系等四个方面。
English Summary:
      Based on the development history of security audit, this paper discusses the concept of security audit and nuclear security audit in combination with the application of security audit in other fields. By combing and analyzing the practice of nuclear security audit in the United States, it is instructed that nuclear security audit should be independent. The professional audit team takes the lead and cooperates with the construction and environmental protection departments of the nuclear facilities to conduct a complete safety audit of the nuclear facilities. On this basis, combined with China's institutional background and management situation, this paper puts forward the idea of constructing China's nuclear safety auditing system, including improving the nuclear safety auditing regulatory system, clarifying the main body, content and method system of nuclear safety audit, establishing nuclear security audit supervision and coordination mechanism, and consructing nuclear security audit information disclosure system.
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