国家治理与国家审计：基于国家建构理论的分析

National Governance and National Audit:An Analysis Based on State-Building Theory

基于福山的国家构建理论,本文从本源上对国家治理与国家审计的关系及其互动机制进行了详细剖析,认为国家治理与国家审计的互动主要是透过组织的设计与管理、政治制度的设计、合法化的基础、文化与社会等四个决定制度供给的要素展开的。具体而言,组织的设计与管理、政治制度的设计、合法化的基础、文化与社会等要素的完善有助于国家审计的完善,同时国家审计通过对组织的设计与管理、政治制度的设计、合法化的基础、文化与社会等要素的反向作用改进国家治理。

Based on the Francis Fukuyama state building theory, this article conducts a detailed analysis of the relationship between national governance and national audit and their interaction mechanism, pointing out that interaction mechanisms of national governance and national audit were conducted primarily through the design and management of the organization, the. design of the political system, legalization of the foundation, and cultural and social decision system. In particular, the design and management of the organization, the design of the political system, the legalization of the improvement of the foundation, and cultural and social factors will contribute to the improvement of national audit. Meanwhile, national audit will improve national governance, through its counteraction to the design and management of organization, the design of political system, the legalization of the foundation, and cultural and social factors.