浅析国家审计在国家治理中的作用——从服务治理主体角度

Analysis on the Functions of Audit for National Governance——on the Aspect of Governance Participators

刘家义审计长的重要讲话,开启了国家审计"免疫系统"功能的热烈讨论,也启发了理论界和实务界对国家治理以及国家审计服务国家治理进一步思考。本文在分析治理主体的基础上,着重从服务治理主体的角度,探讨了国家审计在促进善治的过程中应发挥的作用。

The report of Liu jiayi, the Auditor General of National Audit Office of the PRC, evokes great discussion, because his address reveals that the audit gives full play to the ＂immune system＂ function such as resistance, revelation and prevention in national governance. On the basis of this report, auditors and scholars put more emphasis on exploring what the national governance is and how audit functions actively for national governance. This article analyzes governance participators, and then on the aspect of participators, points out the future potential functions of national audit for national governance.