基于政府审计视角的乡村治理支持对策研究

Rural Governance Support Measures Based on Government Auditing Perspective

乡村治理是国家治理的微观体现,政府审计作为国家治理的有力工具应在乡村治理过程中发挥积极作用。在辨析乡村治理与政府审计关系以及政府审计参与乡村治理必要性与可行性的基础上,尝试从制度建设、机制创新、职能定位、手段改进、人才整合和公告问责等6个方面阐述政府审计在完善乡村治理结构、推进乡村良治过程中的对策路径。

Rural governance is the microscopic manifestation of national governance.As a powerful tool of national government,government auditing should play an active role in the process of rural governance.Based on the analysis of the relations between rural governance and government auditing,of the necessity and the feasibility on governance auditing in rural governance,this paper tries to elaborate the countermeasures paths in perfecting the rural governance structure and promoting rural governance process well from six aspects of institution building,mechanism innovating,function positioning,methods improving,human resource integrating,bulletining and responsibility.