国家治理视角下的政府审计目标与对象

关于政府审计目标的主要观点目前有公共受托责任论、权力制约与监督论、公共资金管理与控制论以及审计信息论,而对政府审计对象的表述更是琳琅满目。将政府审计置于国家治理系统内来考虑,可以将政府审计的最高目标定位为维护国家或人民群众的根本利益,把政府审计对象抽象化为权力、谁来使用权力和如何使用权力。这种认识从国家治理和权力视角诠释了政府审计的本质,它可以提高政府审计自身的权威性,还可以更好地让政府审计发挥国家治理工具的作用。

The Objective and Object of Government Auditing from the Perspective of State Governance

At present,the main viewpoints about the objective of government auditing include public accountability,restraint and supervision on power,management and control on public fund,and auditing information.Meanwhile the formulations of the object of government auditing are even rich and colorful.If government auditing is taken into the consideration within the state governance system,the ultimate objective of government auditing can be viewed as the safeguard for the fundamental interests of both the state and/or the public;and the object of government auditing can be treated abstractively as power,those who exercise power and how to exercise power.This kind of understanding can interpret the nature of government auditing from the perspective of state governance and power theory;it may improve the authority of government auditing and give full play to government auditing as an instrument of state governance.