国家治理、问责机制和国家审计

沿着国家治理整体构造、问责机制到国家审计这一逻辑路径,探究国家审计的本质,并解释国家审计差异化的原因.国家治理基本构造可分为四个层次,国家审计本质上属于经济问责,问责对象是政府治理系统中的任务确定及资源配置子系统.在经济问责系统中,国家审计的基本功能是经济问责信息保障机制,由于各国的国家治理整体构造和问责机制不同,因而出现不同国家的审计差异.

State Governance,Accountability Mechanisms and State Audit

Following a logical path from the integrated structure of state governance,accountability mechanisms to state audit,this paper analyses the nature of state audit and explains reasons of state audit differentiation.Firstly,there are four levels in the structure of state governance.Secondly,the state audit,whose target is the task and resource allocation subsystem of the government governance system,is essentially an economic accountability.Thirdly,the basic function of state audit is an economic accountability information protection mechanism in the economic accountability system.Furthermore,different integrated structures of state governance and accountability mechanisms result in audit differentiation in the world.