摘要
官民共治是国家治理体系和治理能力现代化的重要内容,但政府公共服务不到位和信息不对称引发的官民矛盾,缺乏公众有序参与治理的沟通和引导机制妨碍着"官民共治"的实现。国家审计对协调官民矛盾、促进公众参与治理具有重要作用。国家审计可以提供协调官民矛盾的两类信息:"掌握事项"和"建立诚信",一定程度解决了政府决策、执行和监督部门之间信息不对称问题,为协调政府与公众之间的矛盾创造了前提条件。通过提供高质量的信息,可以解决政府与公众之间信息不对称问题,促进公众行使其作为"委托人"和"纳税人"的权利;引导公众作为治理主体参与问责,并提供良好的信息平台,有利于实现"官民共治"。
Though considerably significant to the modernization of national governance, the official and people co-governance has been hindered by many factors, such as, contradictions between the officials and the people caused by information asymmetry and the inadequacy of the government public service, and the lack of effective mechanisms of ensuring the ordered public participation in state governance. It is argued in this paper that state audit plays an important role in easing the contradictions between the officials and the people, and thus promoting the public participation in national governance. By providing information about the truth and building up the official reputation, state audit relieves the information asymmetry between departments of decision-making, implementation and supervision to some extent, paving the way for the reconciliation of contradictions between the officials and the peo- ple. Secondly, state audit provides information of high quality to the public, solving the problem of information asymmetry between the government and the public, and impelling the public to perform their rights as a ＂principal＂ and ＂taxpayer＂. Finally, state audit facilitates the public to participate in accountability activities as subjects of governance, and provides a benign information platform which finally promotes the ＂co-governance＂.
出处
《北京交通大学学报（社会科学版）》
CSSCI
北大核心
2015年第4期52-58,共7页
Journal of Beijing Jiaotong University(Social Sciences Edition)
基金
北京交通大学优秀博士生创新基金项目"中国上市家族企业盈余管理及审计意见决策"(KBJB1400153)资助
关键词
官民共治
官民矛盾
国家审计
信息
公众参与
the official and people co-governance
contradictions between the officials and the people
state audit
information
public participation
