试论国家战略审计

On National Strategic Audit

世界经济危机与我国经济战略面临的潜在风险,呼唤国家战略审计。基于国家战略审计对于预防、抵御战略风险的重大意义,从环境、体制、审计人员素质、理论和实践几个方面分析了国家战略审计的必要性与可行性,阐明我国已基本具备实行国家战略审计的基础,更进一步讨论了国家审计模式的改革,国家战略审计标准的建立,国家战略审计的实施路径等一系列理论与实务问题,提出了一些具有建设性的意见。

National audit in our country has entered the national governanc in emacro-level. Nowadays the study focus on how the national audit should play a role in our national economic strategy system. This paper presents the concept of national strategic audit, discussed the necessity and feasibility of the national strategy audit,describes the implementation path of the national strategy audit. preventing risk of strategies through the audit of national economic strategy, to safeguard national economic security.