国家审计参与国家治理的信号传递机制研究

基于公共受托理论与信号传递理论,结合善治理论内涵及我国经济环境的现实分析结果,将国家治理的目标分为基础性目标和深层次目标,且对国家审计应发挥的治理功能进行分析;针对目前我国国家审计参与国家治理的瓶颈,利用博弈理论分析国家审计、政府与社会公众之间的信号传递,并建立国家审计参与国家治理的信号传递机制,以期提升国家治理效率。

Signaling Transmission Mechanism of Government Audit Participating in National Governance

As an endogenous system of national governance, government audit plays an important role in the realization of the objective of national governance. Combining with the connotation of good governance and the realistic results of economic environment in China, this paper defines the objectives of national governance as basic objective and deep-seated objective. Based on public accountability theory and signaling theory, we analyze the governance function of government audit, explore the bottlenecks of government audit participating in national governance. Based on the analyzing result of signaling transmission game among government audit, government and the public, we make an attempt to provide the signaling transmission mechanism on government audit participating in national governance in order to enhance the efficiency of national governance.