政府审计与公共权力制衡关系和强化路径浅析

Brief Analysis on the Relations Between Government Audit and Public Power Counterbalance and the Strengthening Approach

本文基于受托经济监督理论,从制衡公共权力的角度出发,探讨政府审计的本质属性及其与公共权力的辩证关系,结合我国公共权力制衡体系的现状,分析我国审计监督制衡公共权力机制被削弱的原因,并提出了利用信息化工具探索强化审计监督制衡公共权力的路径和对策。

Based on the theory of economic supervision, from the perspective of counterbalancing public pow-er, we research the essential attributes of government audit and its relation with public power counterbalance. Combined with the status quo in China, we analyze the reason why government audit does not function well in power restraint, and put forward some approaches and countermeasures to strengthen audit and supervision of pub-lic power by using information tools.