摘要
国家审计功能和国家治理能力的关系可以通过构建协同发展机制来分析,协同发展机制包括二者内在的理论逻辑以及由此搭建的实践路径。不同国家的国家审计,其发展历程、审计范围以及审议重点等存在较大差异,可通过理论分析和各国审计发展历程分析,总结出国家审计功能发展的现实路径。对国家审计的需求和供给将决定国家审计功能的发展。各国治理治理能力的范围、存在的不足及其对国家审计功能发展提出的新要求是国家审计发展的根本动力,决定了国家审计的对象、重点和方法。而各国不同的治理水平又会影响国家审计的组织方式、管理水平、经费保障程度等,进而影响国家审计功能供给。现阶段,国家审计应加大审计全覆盖的推进力度,健全财政资金支出评价标准体系,提高审计信息利用水平,适应并引领国家治理能力的提升。
The relationship between national audit function and national governance capacity should be analyzed through the construction of synergistic development mechanism.There are great differences in the development course,scope and focus of national audit in different countries.Through the analysis of the theory and the development course of national audit,this paper summarizes the realistic path of the development of national audit function.The demand and supply of national audit will determine the development of national audit function.The scope and deficiency of governance capacity of each country and the new requirements for the development of national audit function are the fundamental driving force of the development of national audit,and determine the object,focus and method of national audit.The different governance levels in different countries will affect the organization mode,management level and fund guarantee degree of national audit,and then affect the supply of national audit function.In view of this,at the present stage,national audit should strengthen the promotion of full audit coverage,improve the evaluation standard system of financial funds expenditure,improve the utilization level of audit information,adapt to and lead the improvement of national governance ability.
作者
张军
龙菲
吴作凤
ZHANG Jun;LONG Fei;WU Zuo-feng(Business School,Beijing Wuzi University,Beijing 101149,China;School of Eonomics and Management,Beijing Jiaotong University,Beijing 100044,China;Business School,Linyi University,Linyi 276000,China)
出处
《经济体制改革》
CSSCI
北大核心
2021年第1期19-26,共8页
Reform of Economic System
基金
国家社会科学基金后期资助项目“国家治理能力视角的国家审计功能理论研究”(15FGL007)
教育部哲学社会科学研究后期资助项目“地方政府债券发行中的政府会计功能优化研究”(18JHQ057)
北京市教委重点项目“北京市国有企业混合所有制改革效果及提升路径研究”(SZ201810037021)
山东省社会科学规划研究项目“金融支持风险企业转型升级的机理及策略研究”(16BJRJ02)。
关键词
国家审计功能
国家治理能力
协同发展机制
发展路径
national audit function
national governance capacity
synergetic development mechanism
development path