我国政府审计功能的多维立体观——公共治理理论下的解读

政府审计功能与公共治理存在密切联系.基于公共治理理论视角,我国需要从四个方面对政府审计功能进行重新审视与构建.新时期下,应以建设有效政府为目标充分发挥绩效审计的增值功能;以建设有限政府为目标充分发挥公共财政审计对宏观调控的保证功能;以建设授权与分权政府为目标充分发挥基层领导干部经济责任审计对权力的制约功能;以建设透明政府为目标完善审计公告制度,充分发挥其对实现政府审计功能的保障作用.

Multidimensional Views on Functions of Government Audit——An Analysis Based on Public Governance Theory

The foundations of government audit have close relationship with public governance.This paper,based on the theory of public governance,reconsiders and reconstructs foundations of government audit from four aspects.In the new epoch,we should make the best of incremental function of government performance audit in order to construct efficient government,make the most of assurance function of finance audit for macro adjustments and controls in order to construct limited government,take full advantage of restri...