公众意愿是国家审计体制变迁的重要推动力

本文以制度变迁中的博弈理论为基础,对印度国家审计体制的演变过程进行了分析,确定了相应的假设,指出了渐进式体制变迁的主要特征,建立了有限理性下的体制变迁模型,分析了交叉换位与制度变迁的协调性,阐述了战略分布、变迁成本与博弈均衡,总结了国家审计体制变迁的规律和启示,认为公众行为(需求)在成功的渐进式变迁中发挥着不可替代的推动作用,在制度变迁方案设计中,公众可以直接或间接影响博弈参与者战略选择的三个主要变量,即改革的预期制度收益、传统体制下的既得利益和实际的制度变迁成本,在一定时期、一定程度上发挥制度变迁的引导作用。

Public Willingness is the Driving Forces for the Institutional Change in National Audit System

Starting from institutional change theory,the author analyzes changes in national audit system.Based on practices in the institutional change in India audit system,the author summarizes rules and implications in institutional change in national audit system.The research shows that,traditionally,the improvement of efficiency should be based on the successful mechanism of other country.But,in the process of institutional changes in the audit system,the public can influence behavior of game participants directly or indirectly,change the expect institutional benefit and play a guiding role.And the public willingness is the fundamental driving forces for the institutional change in national audit system.