预算机会主义、预算治理构造和预算审计——国家审计嵌入公共预算的理论架构

各国的国家审计在公共预算中的作用呈现不同特色.沿着预算机会主义、预算治理构造到预算审计这个逻辑路径,建立一个关于国家审计在公共预算中作用的理论架构,并以美国和中国作为案例来验证这个理论构架,具有重要意义.各个国家针对预算机会主义会有一个由预算文化、预算制衡和预算问责组成的预算治理构造,预算审计属于预算问责,预算审计如何嵌入预算治理构造的决定因素是剩余预算机会主义,剩余机会主义决定预算审计体制、预算审计重点和预算审计模式.

Budget Opportunism,Budget Governance and Budget Audit:An Introduction of National Audit to Public Budget

National audit plays different roles in public budget in different countries.It is of significance to establish a theoretical framework introducing national audit into public audit and testify it by Chinese and American cases based on budget opportunism,budget governance,and budget audit.Every country has a budget governance,which consists of budget culture,budget balance and budget accountability.Budget audit is one kind of budget accountability,and how it is built into budget governance is decided by residual budget opportunism,which decides budget audit structure,budget audit focal point and budget audit model.