政府预算变革与政府预算执行审计战略转型——基于国家治理的视角

Innovation of Government Budget and Audit Strategic Transformation of Innovation of Government Budge Execution:From the Perspective of National Governance

政府预算是政府配置资源的重要工具,是国家治理的核心,国家治理理念推动政府预算朝着规范、透明、绩效、民主的方向变革。国家治理离不开审计监督,预算执行审计要适应政府预算变革的形势,以改革的思维进行战略转型,从而顺应政府预算规范、透明、绩效、民主的变革发展需要。对预算执行审计在审计范围、层次上重新作出战略定位,并以预算绩效审计为战略重点,积极推动公众参与机制建设,建立审计结果公开制度,是预算执行审计战略转型的重要思路。

Government budget is an important tool of governmental allocation of resources and the core of national governance.The idea of national governance drives the government budget to move toward the normativeness,transparency,performance and democracy.In order to meet the changing situation and requirements,national governance does not work without audit supervision and budget execution audit must be adapted to the change of government budget and transformed strategically with the innovative way of thinking.A strategic position budget execution audit must be reset in terms of audit range and level and,at the same time,regarded as a key to push an open system of public participation and release of audit results.