论国家审计的创新

Innovation and Transition of State Audit

本文试图从新形势、新任务、新阶段对国家审计提出的新要求入手,以浙江的审计实践为实证,提出加快审计创新的重点和基本框架,力求使国家审计机关更好地履行审计责任,更好地发挥国家审计整体性、效益性、宏观性和建设性的作用,为改革和发展的大局服务。

This article attempts to focus and build a basic framework for accelerating the innovation and transition of audit, starting from the new requests on government audit of the new situation, new task, and new stage. It is to ensure that the government audit agencies will better perform their audit responsibilities, play the overall effective, macro and constructive role of government audit, so as to serve the situation of reform and development.