国家审计职责的界定:责任关系的分析

Definition of State Auditing Responsibility:from the Perspective of Responsibility Relationship

国家审计职责的合理确定是审计制度建设的一个核心问题,法治与现代市场经济为国家审计职责确定提供了原则性的框架和先决性的约束条件。基于法治与现代市场经济的发展逻辑,把国家审计置于与之相联系的几种关系中进行审视,通过对五对基本关系的分析探讨国家审计应承担的基本责任,形成了国家审计职责的基本框架,即重构国家审计与政府的责任关系;重释各级国家审计之间的责任关系;重建国家审计与国有企业的责任关系;重塑国家审计与内部审计的责任关系;重理国家审计与社会审计的责任关系。

How to rationally define the state auditing responsibility is the core issue on the construction of auditing system.The law and market-oriented economy provide the principle framework and predetermined constraints on the state audit responsibility.Based on the development logic of law and market economy,the paper explores the relationship between the responsibility of state auditing and five related counterparties and formulates a basic framework of state auditing responsibility,i.e.restructuring the responsibility between state auditing and government,restating the responsibility relationship among the state auditing at various levels,rebuilding the responsibility relationship between state auditing and that of SOEs,reshaping the responsibility relationship between state auditing and internal auditing,and finally redefining the responsibility relationship between state auditing and social auditing.