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国家审计在腐败治理系统框架中的功能——以匈牙利为例简
引用本文:孙婷.国家审计在腐败治理系统框架中的功能——以匈牙利为例简[J].南京金融高等专科学校学报,2014(4):15-25.
作者姓名:孙婷
作者单位:南京审计学院审计与会计学院,江苏南京211815
摘    要:国家治理是一个有机的系统。国家审计作为该系统中的重要组成要素发挥着特殊的功能。腐败是滥用公共权力侵占公共资源为个人谋取私利的行为。作为国家治理的主要内容,腐败治理离不开国家审计。以匈牙利构建其国家腐败治理系统的框架为例,分析国家审计在其中的功能定位、作用原理以及具体表现,能为我国国家审计在国家治理中充分发挥腐败治理的功能提供有价值的启示和建议。

关 键 词:国家审计  国家治理  政府治理  腐败治理系统框架  腐败风险评估  公共权力  政府审计

The Role of State Audit in the Systematic Framework of Corruption Governance:A Discussion Based on Hungary
SUN Ting.The Role of State Audit in the Systematic Framework of Corruption Governance:A Discussion Based on Hungary[J].Journal of Nanjing Higher Finance College,2014(4):15-25.
Authors:SUN Ting
Abstract:National governance is an organic system. As a powerful tool for corruption governance, state audit plays a special role in the system. Corruption is the abuse and misappropriation of public power and resources for personal gain. As a critical element of national governance, corruption governance must rely on state audit. This paper establishes a systematic framework of national corruption governance of Hungary, identifies the role, principles, and the specific function of State Audit Office of Hungary. This paper provides further inspiration in order to give full play to the role of China State Audit in our country' s corruption governance system.
Keywords:state audit  national governance  government governance  systematic framework of corruption governance  corruption risk assessment  public right  state audit
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