国家审计服务国家治理的理论分析与实现路径探讨——基于受托经济责任观的视角

国家治理是当今世界的重要议题。建立科学合理的治理结构和运用适当的治理机制以保证和促进国家治理目标的实现,已成为公共受托经济责任的重要内容。作为国家治理的重要组成部分,国家审计理应充分发挥审计功能,服务国家治理。本文基于受托经济责任观,在深入分析受托经济责任与国家审计以及受托经济责任与国家治理相互关系的基础上,从构建全新的公共受托经济责任报告体系,创新国家/政府审计对象载体;建立健全绩效管理制度、全面推进政府绩效审计;推进责任政府建立,进一步深化经济责任审计;构建并实施治理导向审计模式以及权力导向审计模式五个方面深入探讨了国家审计服务国家治理的实现路径。

Theoretical Analysis and Realizing Path of State Audit Serving State Governance——Based on the perspective of accountability

State governance is a popular topic around the world.It is essential to establish scientific and proper governance structure to ensure and promote the goals of state governance with the expanding of public accountability content.As a major mechanism or tool,state audit plays an important role in serving state governance.In this paper,we analyze the relationship between state audit,state governance and accountability based on the theory of accountabiliy,and then explore the paths of state audit serving state governance which are building an audit reporting system on public accountability to innovate state audit objective carrier,perfecting performance management system to promote performance audit comprehensively,deepening accountability audit for the constructiong of responsible government,and constructing governance-oriented audit mode,as well as power-oriented audit mode.