经济责任审计产生的动因和权力监督特征研究

Research on the Motivations and Characteristics of Economic Accountability Audit from the Perspective of National Governance

理解经济责任审计产生动因是研究经济责任审计理论和推动实践发展的重要影响因素。文章从国家治理视角探讨了经济责任审计的产生动因,认为经济责任审计是中国政体国体及其权力运行现状下的特殊产物,是权力安全运行自律和自控的机制设计,是现行干部管理体制实践总结的制度完善,是中国特色国家治理的必然要求。籍此,文章分析了经济责任审计强调权力运行过程外部独立的监督、突出自上而下的权力监督和彰显经济权力行为监督等权力监督特征。

Understanding the causes and motivations of accountability audit is the key to promote the development oi the theory and practice of accountability audit. This article used the theory of national governance to studies the rea- sons of the development of accountability audit. Research suggests that accountability audit was the special require- ments of the national political system and public power operation in China, and it was the self-discipline and self- control mechanism design to guarantee the safety operation of public power, meanwhile it was the system improve- ment of existing cadre management system and the inevitable requirement of China＇s governance development. Based on this, the paper argues that accountability audit has supervision, focused on top-down supervision, highligh its characteristics such as focused on independent external t the economic power supervision etc..