超国家组织治理体系中的重要力量——联合国外聘审计团研究

An Important Force in the Governance System of Supranational Organizations——Research on the United Nations Panel of External Auditors

虽然超国家组织在全球治理中扮演重要角色,但其本身存在的一些治理问题也亟须解决。联合国是最大的超国家组织且其治理体系较为完备,可以供其他超国家组织参考、借鉴。本文以联合国外聘审计团为切入点,研究联合国的审计与治理情况,发现联合国审计在提升联合国工作效率、促进联合国治理等方面发挥重要作用。其他超国家组织应借鉴联合国审计的经验加强外部审计监督,促进组织治理,为参与全球治理夯实基础。本文还提出INTOSAI成为超国家组织外部审计机构的理论问题。

Supranational organizations play an important role in global governance,but some of their own governance problems also need to be solved urgently.As the largest supranational organization with a relatively complete governance system,the United Nations can serve as a reference for other supranational organizations.Based on the United Nations External Audit Panel,this paper studies the audit and governance of the United Nations,and finds that the United Nations audit plays an important role in improving the efficiency and promoting the governance of the United Nations.Other supranational organizations should learn from the experience of the United Nations audit to strengthen external audit supervision,promote organizational governance,and lay a solid foundation for participating in global governance.This paper also raises the theoretical problem of INTOSAI becoming the external auditor of supranational organizations.