摘要
审计从本质上讲是国家依法用权力监督制约权力的行为,国家审计是国家治理的重要工具,对于维护经济社会健康发展有着重要意义。随着国家治理理念的发展和转变,国家审计的职能正逐渐发生转变和调整。文章以国家治理与国家审计的关系为切入点,分析了国家审计在国家治理中发挥的职能和作用,并提出了国家审计发挥职能作用的实现路径。
The audit is essentially performance of supervising and restricting powers by powers in accordance with the law,the national audit is an important tool for national governance,and it has important significance to maintain a healthy economic and social development.With the development and transformation of the concept of national governance,the function of the national audit is gradually changing and adjusting.Based on the relationship between national governance and national audit as the breakthrough point,the paper analyzes the function orientation of the national audit in national governance,and puts forward the realization path of national audit function.
出处
《兰州商学院学报》
2014年第3期72-78,共7页
Journal of Lanzhou Commercial College
基金
安徽财经大学校级重点课题"国家审计与国家治理"(ACKY1311ZDB)
安徽省教育厅高校省级自然科学研究项目"基于国家治理的审计机关资源整合效益研究"(KJ2013Z005)
关键词
国家治理
国家审计
职能
实现路径
national governance
national audit
function
realization path
