国家治理视角下的中国政府审计特征研究

审计特征是审计理论的重要组成部分,它赋予审计时代特征和行为内涵.政府审计作为一种政治制度安排,是国家治理的重要组成部分.对政府审计特征的解读不仅来自政府审计本身,而且更多的是来自对社会政治经济环境赋予政府审计的使命与职责的分析.我国政府审计除具有独立性、权威性、公正性等一般特征外,还具有批判性、建设性、服务性、宏观性、主动适应性和开放性等最能反映国家治理和国家职能的六项明显特征.

A Research on the Characteristics of China Government Auditing from the Perspective of National Governance

Audit characteristics is an important part of auditing theory,which reflects the demand of the development of the times.Government auditing,as an arrangement of political system,is an important component of national governance.The article proposed an analysis framework of basic characteristics of government auditing from the perspective of objectives and functions of the national governance.Based on this theoretical framework,this theory maintains that contemporary Chinese government auditing should have su...