国家审计与国家治理:理论基础和实现路径

刘家义审计长提出了"审计实质上是国家依法用权力监督制约权力的行为,其本质是国家治理这个大系统中一个内生的具有预防、揭示和抵御功能的‘免疫系统’,是国家治理的重要组成部分"的重要论断(简称审计的"国家治理"论)。本文探讨"国家治理"论的理论基础和实现路径。我们认为,"国家治理"论秉承社会契约论,基于不完全契约下的代理理论,在国家审计本质、目标和职能认识上,实现了对"免疫系统"论和"审计监督"论的超越和升华。国家审计应坚持以提升人民幸福为中心,围绕建立善治政府,充分运用监督、评价和鉴证三大职能,主要从监督责任、评价效率、提高透明度和促进民主法治四个方面,夯实国家治理基础,促进善治,最终提升人民幸福。

National Audit and National Governance:Theoretical Basis and Realization Route

Mr.Liu Jiayi,Auditor general of China,put forward an important perspective on national audit: "National audit actually performs its function of checking on powers by powers in accordance with the law,and essentially is a key aspect of governance at the national level"(we call it ’national governance perspective of audit’).In this paper,we explore the theoretical basis and realization route of ’national governance perspective of audit’.We argue that,based on agency theory of incomplete contract,’national governance perspective of audit’ have lifted our understanding of audit essence,audit objective and audit function.And audit can fulfill its effect on people’s happiness through adhering to the core of seeking happiness for people.Help to build up a good government from two main paths which include to monitor and evaluate government conduct,and to corroborate the cornerstone of national governance.Make full use of audit’s three main functions such as supervision,assessment and attestation.Help to build up a good government from four aspects such as monitor government’s responsibility fulfillment,evaluate government’s efficiency,improve government transparency and promote democracy and rule of law.