历史维度的国家审计研究——基于国家治理视角

Research on National Governance and National Audit from the Perspective of Historical Dimension

国家治理的需求和目标决定了国家审计的产生和发展方向;国家审计是国家治理的重要组成部分,对权力的制衡发挥独特的作用。本文以国家治理的目标导向作为切入点,以历史维度为经,以国家审计治理政策为纬,探究了国家治理和国家审计的天然联系、适应性及地位作用的变化。国家审计治理是经济发展方式转变的内在要求和经济发展方式转变的现实需要,"溯往以为来者师也",围绕今后一个时期我国政府体制改革的重点领域提出了国家审计治理的政策建议。

The needs and goal of national governance determines the emergence and development direction of national audit; National audit is an important part of national governance which has played an unique role on power＇s balances. National audit governance is the inherent requirements and practical needs of economic development pattern. Starting with the development of national governance, this paper verifies the changes of naturally inherent connection, status between national audit and national governance based on historical dimension, and then proposes the policies and recommendations for the national audit in accor- dance with the key areas of government reform.