国家审计社会责任治理功能及实现路径研究

Research on Social Responsibility Government Function and Implementation Paths of National Audit

建设"责任政府"日益受到社会各界的重视,国家审计的社会责任治理是建设"责任政府"的题中之义,同时还是发挥国家治理效应的必要条件。本文回顾了我国国家审计的发展历程及社会责任范围的演变,强调现阶段强化国家审计社会责任理念具有必要性和紧迫性,并在分析国家审计的社会责任治理功能的基础上,提出我国国家审计社会责任治理功能的实现路径。

Building a responsible government is increasingly valued by the society .National audit social responsibility governance is the topic of building responsible government and is a necessary condition to exert national governance effect .This article reviewed China national audit′s development history and its social responsibility scope evolution , em-phasizing that strengthening national social responsibility idea has necessity and urgency at this stage .On the basis of an-alyzing national audit social responsibility governance function , implementation paths of China′s national audit social re-sponsibility governance function are put forward .