国家审计服务国家治理的机制和作用比较

Research on Mechanism and Function of National Audit Serving National Governance

国家审计是国家治理系统中的一个内生的"免疫系统",是国家治理的重要组成部分,国家审计应该服务于国家治理。本文从国家审计服务国家治理的机制、重点和作用三方面入手,对不同国家的国家审计进行比较研究。通过比较发现,不同国家审计服务国家治理的基本机制是相似的,但在某些方面存在差异;国家审计服务国家治理的重点与国家治理的重点是一致的;国家审计服务国家治理的作用主要表现在提高政府透明度、惩治腐败、维护国家安全、协助国家应对危机等方面。各国国家审计应该相互学习,互相借鉴,为国家治理走向民主善治服务。

National audit is an endogenous immune system of national governance. It plays an important role in national governance and should serve for national governance. This paper gives a comparative study on the mechanism, key points and functions of national audit serving national governance. By comparison, we find that basic mechanism of national audit serving national governance is similar, but there are also some different in basic mechanism. The key points of national audit serving national governance and the key points of national governance are consistent. The functions of national audit serving national governance are enhancement of the government transparency, punishing corruption, maintenance national security, helping the national cope with crisis. In,a word, the national audits in different country should learn from each other and serve for the tendency of democracy and good governance.