审计人员视角下的国家审计推动完善国家治理路径研究

The View of the Audit Staff to the Paths of National Audit Driving National Governance

国家治理是我国经济社会转型面临的核心问题,而国家审计则是国家治理体系中具有"免疫系统"功能的重要组成部分。目前,学者们对于国家治理的本质以及国家审计与国家治理的关系仍未形成统一的观点,实务界对于国家审计推动完善国家治理的路径也处于探索阶段。针对这些问题,本文通过调查问卷的形式,从审计人员的视角,分析我国现阶段国家治理的特点以及国家审计与国家治理之间的关系,了解我国国家审计服务国家治理存在的问题,讨论审计结果公告制度、公众参与制度以及国家审计本身独立性建设三条治理路径的可行性和适用性,以找出最适合我国当前国情的国家审计完善国家治理的路径。

National Governance is the core issue what our economical society~ transformation face, while national audit is an important part of the ＂immune system＂ of national governance. Currently, for the nature of national governance and the relationship between national audit and national governance, the academia has not yet formed a unified view. Practitioners are in the exploratory stage to the path of national audit driving national governance. To solve this problem, the paper, through questionnaires, from the perspective of the audit staff, analyzes the characteristics of China current national governance and the relationship between national audit and national governance, understand the prob- lem of national audit service national governance, discuss the audit results announcement system, public participation system and the independence of national audit~ feasibility and applicability, to identify the most suitable path for China national audit of current conditions, to improve national governance.