政府审计保障国家经济安全:内在特性与外在需求

Protection of National Economic Security From Government Audit: Internal Characteristics and External Demand

对国家经济安全和政府审计的内涵和发展情况进行梳理的基础上,首先就政府审计保障国家安全进行文献综述,从内外两个大的方面阐述政府审计保障国家经济安全的必然性。政府审计的内在特性方面,从政府审计发展历史、政府审计的主要理论支持、政府审计实践、政府审计的人员配置和组织构建、政府审计的地理区域布局和政府审计人员的素质等6个不同方面论述政府审计保障国家经济安全的自身优势和必然性;政府审计的外在需求方面,主要从政府各级部门和相关利益方需要政府审计为其提供决策支持,以及政府审计提供的信息具有准公共产品的特性和较好的声誉等方面论述基于保障国家经济安全对于政府审计的广泛而长期的外在需求。最后提出政府审计是保障国家经济安全的希望所在。

Based on sorting out the content and development of the national economic security and government audit,the paper first dose the literature review on government audit protecting national security and then explained the inevitability of government audit to ensure national economic security from both internal and external aspects.The internal is from six aspects：the development of government auditing history,government audit theory,government audit practices,the government audit of staffing and organizational build,the geographic area of the Government Auditing layout and the quality of government auditors.It discussed advantages and necessity for Government Auditing to safeguard national economic security;As for Government Auditing of external demand,the paper mainly from that all levels of government and stakeholders requires government audit to provide decision support,and the information provided by the government audit has a quasi-characteristics of public goods and a good reputation and other aspects of discourse based on the protection of national economic security for government audit of the extensive and long-term external demand.Finally,it suggests the government audit is the hope to protect national economic security.