转型国家政府审计功能探讨——来自罗马尼亚的经验

罗马尼亚在国家转型期间面临着严重腐败、贫富差距、司法改革等问题,为了加入欧盟,罗马尼亚在这些方面进行了卓有成效的改革。在加强监督和控制的国家治理中,执行公共外部审计的审计院起到了很大的推动作用。在借鉴欧盟法的基础上,罗马尼亚审计院在法律地位、组织框架、职权范围上都得以提高和完善,审计院对国家治理产生重要影响,对政府部门及其他公共部门的监督和控制效率、效果得到很大提高。我国可以借鉴其经验,从提高审计署法律地位和加强外部审计与内部审计协调两个方面强化审计署在国家治理中的功能。

A Discussion on State Audit Function in Transitional Countries： Evidence from Romania

There existed severe problems like corruption, gap between the rich and the poor, judicial reforms in Romanian transition. However, Romanian has made great progresses in the reforms of these areas with the purpose of accessing to EU. Public external audit promotes the supervision and control in the progresses of reform. Acquis communautaire has been intro- duced for reference in improving and enhancing legal status, organizational framework, remit of audit mandate of Romanian Court of Auditors, these reforms improve the efficiency and effectiveness of supervision and control in governments and other public entities. We also discuss reforms in state audit office of China from two aspects ： improving legal status and the coordi- nation between external and internal public audit.