国家经济安全审计实施路径研究

国家经济安全审计是指审计机关依赖有效的审计制度对被审单位财政、财务收支和经济活动的真实性、合法性和效益性进行审计的基础上，针对经济安全的关键领域，识别、评估、预警和报告危害经济安全的风险，确保财产权益安全完整的一种审计模式。该模式奠定了审计监督在国家经济安全体系中的基础性地位。创新审计模式及审计策略、变革国家审计体制、构建以审计监督为基础的新型国家经济安全体系是国家经济安全审计的三大实施路径。

The Implementation of the National Economic Security Audit Path

National economic security audit is that audit institutions audit the fiscal and finan-cial revenues and expenditures of the audited units and the authenticity,legitimacy and efficiency of economic activity.It is an audit model that gives recognition,assessment,early warning and reporting the risk endangering the safety of economic basis.This auditing approach affirms the au-dit supervision a foundational position in the national economic security system.This article will explore the implementation of national economic security audit path from these three aspects:in-novation for the audit mode and audit strategy,reform of the national audit system and construct the new national economic security system based on audit supervision.