国家审计功能与国家治理能力协同发展机制构建:理论逻辑与实践路径

国家审计功能和国家治理能力的关系可以通过构建协同发展机制来分析,协同发展机制包括二者内在的理论逻辑以及由此搭建的实践路径.不同国家的国家审计,其发展历程、审计范围以及审议重点等存在较大差异,可通过理论分析和各国审计发展历程分析,总结出国家审计功能发展的现实路径.对国家审计的需求和供给将决定国家审计功能的发展.各国治理治...

The Construction of Synergetic Development Mechanism between National Audit Function and State Governance Capability: Theoretical Logic and Practical Approach

The relationship between national audit function and national governance capacity should be analyzed through the construction of synergistic development mechanism.There are great differences in the development course,scope and focus of national audit in different countries.Through the analysis of the theory and the development course of national audit,this paper summarizes the realistic path of the development of national audit function.The demand and supply of national audit will determine the development of national audit function.The scope and deficiency of governance capacity of each country and the new requirements for the development of national audit function are the fundamental driving force of the development of national audit,and determine the object,focus and method of national audit.The different governance levels in different countries will affect the organization mode,management level and fund guarantee degree of national audit,and then affect the supply of national audit function.In view of this,at the present stage,national audit should strengthen the promotion of full audit coverage,improve the evaluation standard system of financial funds expenditure,improve the utilization level of audit information,adapt to and lead the improvement of national governance ability.