基于国家治理视域的审计责任发挥

On Audit Responsibilities in Perspective of National Governance

国家审计在国家治理体系中发挥着"免疫"之功效,两者是相互促进、共同发展的紧密关系。审计责任是国家审计在治理领域的实现方式,至少表现以下方面:改善宏观经济调控政策、国有资产保值增值、维护市场经济秩序、健全责任追究机制。因此,国家审计的责任承担已经成为推进国家治理不可或缺的重要力量。

National audit is an ＂immune＂ subsystem in national governance systems,and there is relationship of promoting mutual and common development in both.Responsibility of audit is a implementation of national audit in governance,and shows the following at least：Improving policy of macroeconomic regulation,safeguard value of state-owned assets,maintain order of market economy and perfect responsibility mechanism.Therefore,responsibility of national audit responsibility has become an important force of promoting national governance.