建立健全政府审计问责机制研究

责任监督是政府审计活动的固有功能.建立健全审计问责机制,是国家建立责任政府、深化政治体制改革、促进社会主义民主政治的现实之需.从责任监督、责任评价及提出责任追究建议的问责角度看,政府审计的问责机制框架应该由"问"、"责"和"制"三方面组成.关注政府责任是政府审计的始终要求,政府审计问责的边界、深度应随着政府责任的扩充而日益丰富,其最大效用是促进政府达到善治的目的.

A Study of Establishing the Perfect Government Audit Accountability Mechanism

Responsibility surveillance is the intrinsic function of government audit.The establishments of a perfect audit accountability mechanism is of great necessity for the country to a establish responsible government, deepen political reform and promote socialist democratic politics.This article based on the responsibility surveillance,the responsibility appraisal and the accountability of responsibility investigation suggestion proposes the government audit's accountability machine-made frame which is composed...