国家审计在走向善治的国家治理中的若干问题

Some Issues of Government Audit toward the Good Rule of Government Governance

随着经济、政治、社会的发展和民主法治建设的推进,国家审计在参与国家治理中的地位与作用更加突出。根据当前的经济、政治发展水平,基于国家社会发展战略,结合现有的审计体制,深入研究国家审计在国家治理中的功能、战略目标及主要任务,着力探讨为进一步拓展和深化国家审计参与国家治理以期达成目标和完成任务所应考虑的国家审计的效率和实施效果、国家审计的成本及预算约束、国家审计的培训和能力提升、国家审计的宣传与信息沟通以及国家审计的责任和业务边界等问题,具有极其重要的理论和现实意义。

With the progress of economy, politics, society and democracy, government audit is now playing an ever-increasing important role in the government governance. Considering the present economic and political development level, the current audit system is on the basis of the overall national social development strategy, it is of great significance to explore such issues as the efficiency and effect, cost and budget constraints, training and competency improvement, publicity and information communication, responsibility and business boundary of government audit.