摘要
现阶段,财政权力滥用和资源浪费直接影响了资源配置效果,并成为了关系到国家存亡的主要矛盾。国家审计立足国家生存问题,发挥事后问责、事中纠偏以及如实报告的基本功能,确保国家平稳度过当前的政治腐败危机。其次,发挥调整、服务和前瞻功能,从国家制度、体制的缺陷入手,关注整个国家治理的顶层设计,使政府掌握政策制定的主动权,使国家在激烈的国际竞争中实现可持续发展。最后,建立社会公众对政府的信任,通过搭建信息平台促进公众逐步有序地参与到国家治理当中。国家审计在国家生存、发展和实现善治的进程中都发挥着基础性和关键性的作用,是国家治理的"基石和重要保障"。
At the present stage,the abuse of financial power and waste of resources have directly influenced the effects of resource distribution and have become the principal contradiction related to the survival of a country.From the standpoint of the survival crisis,state audit is performing its basic function of accountability of punishment after an event,rectification in the event,and truthful report,in order to ensure that the country can sails through the current crisis of political corruption.Secondly,state audit can play the role of adjustment,service and prospect;starting from the defects of national system,it focuses the top-level design of national governance so as to give the government the initiative in making policies and make the country achieve sustainable development in the fierce international competition.Finally,state audit establishes public trust to the government and promotes public participation gradually and orderly in national governance through the information platform.In a word,state audit is the cornerstone and an important safeguard of national governance owing to its basic and key role playing in the process of national survival,development and the promotion of good governance.
出处
《当代财经》
CSSCI
北大核心
2016年第5期120-127,共8页
Contemporary Finance and Economics
基金
审计署重点课题项目"论国家审计是国家治理的基石和重要保障"(15SJ1001)
关键词
国家审计
国家治理
基石和保障
state audit
national governance
cornerstone and safeguard
