摘要
理解国家审计的本质是建立国家审计科学发展战略的重要前提。本文从国家起源理论入手,以制度经济学和产权理论为依据提出国家产权概念,并进而指出国家治理的目标是维护国家产权安全并追求国家产权最大化,最终从一个全新的视角提出,国家审计本质上是国家治理控制系统中功能最完善的组成部分。
The nature of national audit is an important precondition for working out the scientific development strategy of the national audit .From the theory of national origin, according to the institutional economics and property theory, this paper put forward the concept of national property, and pointed out that the aim of national governance is to maintain the safety of national sovereignty and to maximize the national property. Finally, from a new perspective, the paper put forward the opinion that the nature of national audit is the most perfect part of the controlling system of national governance and national property.
出处
《审计研究》
CSSCI
北大核心
2012年第6期3-9,共7页
Auditing Research
基金
2011年度国家社科基金重大项目<中国会计通史系列问题研究>(批准号:11&ZD145)的资助
关键词
审计本质
国家产权
国家治理
控制系统
nature of audit, national property rights, national governance, controlling system
