政府公共受托责任与国家审计

Government's Public Accountability and National Audit

政府公共受托责任建立在公民与政府之间的委托代理关系基础之上。它具体包括行为和报告两个层面。一方面,政府应当从人民的公共利益出发,管理好人民托付的公共财产,履行好国家和社会公共事务管理职责;另一方面,政府应当向公众及其代表(立法机构)报告其受托责任的履行情况。然而在现实中,政府在履行公共受托责任方面存在诸多缺失。强化政府对公众的受托责任应当加强政府信息公开,提高财政透明度;建立有效的政府绩效评价机制;建立和完善对政府公共受托责任履行情况及其报告的监督机制;在政府绩效评价和审计的基础上,建立和完善政府问责机制,追究相关部门和人员未履行公共受托义务的责任。在这其中,国家审计具有不可替代的重要作用,因为无论是政府信息公开、政府绩效评价还是行政问责,都建立在有效审计的基础之上,因此要进一步完善我国的国家审计制度。

Public accountability of government arises from the principal-agency relationship between the public and government. It con- tains two tiers ： behavior and reporting. On the one hand, government and its officers should work hard for the interest of the people ; well manage the public property entrusted by the people and execute the function of state and social public affairs management ; on the other hand, government should report to the public and its representatives （legislative institutions） the fulfillment of the accountability, in re- ality, however, there is much to be desired in this regard. Measures should be taken in the following aspects： 1 ）to strengthen the open- ness of information and improve the financial transparency; 2） to set up an effective system of government performance evaluation; 3） to perfect the supervision system of government＇s public accountability and its report, especially the government audit ; 4 ） on the basls of government performance evaluation and audit, to establish and perfect the commitment and responsibility system so that anyone who fails to fulfill the obligation entrusted must be investigated. Therefore, the national audit has an indispensable role, because whether it is the government information openness, or government performance evaluation, or the commitment and responsibility system, all is based on the effective audit and so the perfection of the national audit system is to be strengthened.