审计问责视角下国家治理方略实现的路径选择

依法定责而治是中国国家治理目标实现的根本途径。在权力型社会中,国家治理应从限制政府权力转为明确政府责任。审计问责作为实现良治的重要工具,引导多元主体参与问责,构建政府责任体系并对不同层级提出明确的责任划分,将审计与被审计关系明确为国家治理的派生性契约。这一契约关系的顺利履行需要发挥审计问责的工具理性,并从广度、强度和力度三方面进行拓展及深化,从而实现从"治已病"走向"治未病"的路径。

The Selection of Realization Paths of National Governance Strategy from the Perspective of Audit Accountability

Governing based on determined responsibility in accordance with laws is the fundamental way to realize the target of national management in China.In an authoritarian society,national governance should be changed from limiting the power of government to clarify the responsibility of government.Being regarded as an important tool to realize sound management,audit accountability leads diversified subjects participating in accountability and helps in constructing government responsibility system,simultaneously,making a clear division of responsibilities in different governance levels.Audit accountability clearly clarifies the audit and audited relationship as a derivative contract of national governance.The successful performance of this contractual relationship needs to bring the instrumental rationality of audit accountability into play,expend and deepen it from three aspects: the breadth,depth and strength so as to achieving the path selection from "treating disease" to "preventing disease".