政府审计参与国家治理的理论基础和路径选择研究

政府审计是国家治理的重要组成部分，具有改善国家治理的功能，同时国家治理也对政府审计产生重要影响。可以通过发挥政府审计的监督、评价和抵御功能，沿着经济安全、政治民主、社会和谐、资源环境保护等具体路径，推动国家治理的完善。政府审计参与国家治理，未来可能循着审计目标人本化、审计理念国际化、审计程序制度化、审计内容精细化、审计手段信息化、审计结果透明化等发展方向，向政府绩效审计、权力审计、人力资源审计、社会责任审计等领域拓展。

Study on Theory Basis and Path Selection of Government Audit Participating in National Governance

Government audit is an important part of national government and it has a function of improving national governance. At the same time, national governance also has an important influence on government audit. Based on playing a role of supervision, evaluation and verification function, government audit can improve national governance through the paths of economic security, political democracy, social harmony and environmental protection. Government audit participating in national governance may develop toward the direction of audit goal humanization, audit idea internationalization, audit procedures institutionalization, audit content delicacy, audit means information and audit results transparent, and thus extend to government performance audit, power audit, human resource audit and social responsibility audit in the filture.