国家治理价值取向下的虱家审计治理功能与路径

建立有限、有效、民主和透明政府是国家治理的价值取向。基于国家治理的价值取向。国家审计的治理功能主要是：围绕有限政府的政策制定与执行、资源配置、外部性与民生治理等职能，发挥监督与评价、约束与保障以及参与等功能；在有效政府中，作为绩效评估重要主体并发挥促进提高政府治理绩效的增值功能；在民主政府中，发挥保障、监督、反馈与沟通等功能；在透明政府中，作为政府信息公开的工具。围绕有限、有效、民主和透明政府价值取向，从开展公共政策评估审计、政府全口径预算决算和公共资金审计，开展环境、民生和公共危机事件审计，建立绩效为主导的国家审计模式，引进民主参与机制，加强审计结果公告制度建设等方面扳导国家审计的治理路径．

Study on Governance Function and Paths of National Audit under the Value Orientation of National Governance

The value orientation of national governance is actually to establish limited, efficient, democratic and transparent govern ment. Based on the value orientation of national governance, the governance function of national audit include： around the limited government functions of public policy formulation and implementation, resource allocation, external govern ance and people livelihood governance, to perform the functions of supervision and evaluation, constraints and guaran tee, and participation; in the effective government, to conduct as an important subject of performance evaluation, and to perform the value added functions of promoting national governance performance; in the democratic government, to perform the functions guarantee, supervision, feedback and communication; in the transparent government, to conduct as the tool of making public government information. Around the limited, effective, democratic and transparent govern ment, the respective audit governance paths can be is put forward： to carry out the audit of public pelicy evaluation, to strengthen the government full covered budget and public financial auditing, environment, people livelihood and the public crisis event auditing; to set up the performance oriented state audit mode; to introduce the democratic participa tion mechanism; to strengthen the announcement of audit results.