国家审计边界的定位:公共产品供给主体演进视角的分析

Localization of National Audit Boundary: An Analysis from the Perspective of Main Supply of Public Goods Evolvement

历经30多年的渐进式经济体制改革后,我国公共产品的供给主体呈现了多元化的趋势。由于政治体制改革与经济体制改革不同步,国家审计边界在制度上依然被定位于公共财政,这与不断发展创新的审计实践形成了许多内在的矛盾。为适应公共产品供给主体的多元化,国家审计边界应进行适当拓展,由现在的公共财政拓展为公共产品,与国家审计的公共受托责任及国家审计"免疫系统"功能相协调,以提高政府效率和社会管理水平、降低市场交易费用、建设服务型政府、促进社会主体间的利益和谐、实现国家善治。

After more than 30 years＇ gradual economic reform, China＇s main supply of public goods presents a diverse trend. As the political reform and economic reform are not synchronized, national audit boundary is stiU institutionally located in pub- lic finances in the system, which triggers a series of social problems which cannot be ignored. In order to achieve the diversifi- cation of main supply of public goods, national audit boundary should be expanded to public goods appropriately. Thus it can coordinate with the public fiduciary social responsibility and the “immune system” nature of national audit with the following as its objectives： to improvethe efficiency of the government market regulation, to reduce markettransaction cost, to builda serv- ice-oriented government, topromote a harmony of interests between social subjects, and toachieve nationalgood governance.