从政治学视角论国家审计是国家治理中的“免疫系统”

The "Auditing Immune System" in state Governance from a Political Perspective

国家审计是国家治理中的"免疫系统"这一观点是国家审计研究与政治学相结合的产物。国家审计是国家治理中"免疫系统"的一个子系统,其实质是一种权力制约行为,其职责更多的是一种对受托经济责任的"检查与证明"。基于此,审计工作重心的确立应以政治发展为基础,包括:维护好人民群众根本利益、满足国家治理中各方面审计监督需求、以财政审计为基点并不断扩展审计领域、维护法治建设和发挥权力制约功能。

This proposition that government audit belongs to the immune system of state governance is the result of the interaction between government audit research and political studies. The ＂Audit Immune System＂ should be a subsystem of the ＂Immune System＂ of state governance, whose essence is a power constraint, whose role is mainly to attest and certify accountability. The primacy of auditing work should be established on the basis of political development and include/maintaining well the fundamental interests of the people, meeting the requirements of the supervision of audit of state governance, constantly expanding the audit field with financial audit as the base, maintaining legal system construction and playing the power restriction function.