摘要
审计是建立财政监督问责机制的必然要素甚至是前提条件。审计问责进而有助于政府的财政管理和廉政建设。然而,尽管审计对于问责有本质的、必然的意义,这种必然性本身并不能构成问责制。"问责"所依赖的是公正的原则、可行的目标、合理的体制和有效的程序之结合。
It has been argued that auditing has strong accountability and anticorruption functions as it can expose irregular and illegal financial activities.The underlying assumption is that since corruption(defined as the abuse of public power for private gain)is an accountability-depleting phenomenon,audits may curb it by stringent monitoring and supervision.This paper looks at China's experience in employing auditing as an accountability regime and finds that the empowerment of audit institutions alone,or even coupled with an expanded auditing agenda and standardized audit procedures,is not enough.Structural and institutional constraints over audit institutions and procedures may hinder them from working effectively toward anticorruption objectives.
出处
《公共行政评论》
2010年第2期69-84,共16页
Journal of Public Administration
关键词
腐败
审计
问责
财政管理
Corruption,Auditing,Accountability,Financial Management
