国家经济安全审计:基础、依据与机理

A Study on Auditing of National Economic Security: Basis,Reason and Mechanism

国家审计是国家经济安全保障体系中的重要组成部分,在该体系中处于最基础、最重要和最具操作性的地位。维护国家经济安全是国家审计的首要任务。文章探讨了国家审计维护经济安全的理论基础、基本依据与作用机理,研究发现:国家审计维护经济安全的理论基础溯源于受托责任理论和公共选择理论,基本依据涵盖审计产生原始动因与审计目标、公共受托责任、审计法定职责和免疫系统功能四个方面,作用机理涉及国家审计工作的监测、鉴证、预防、预警、纠偏和修复六个维度。

The national audit is a significant component of national economic security system. Safeguarding the national economic security is the fundamental objective of the national audit. This paper attempts an exploration into the theoretical foundation, the basic justifications and the working mechanism for national audit safeguarding national economic security. It finds that the theoretical foundation of national audit safeguarding economic security originates in the theory of property right and public selection theory; the basic justifications include the original motivation for audit, the audit objectives, public accountability, the statutory duties of auditors, the immune system and so on; the working mechanism involves the monitoring, identification, prevention, pre-warning, correction and rehabilitation functions.