国家审计及其机制创新:一个分析框架

National Audit and Its Mechanism Innovation: An Analytical Framework

国家治理是治理主体在经济、政治、社会等多个维度上运用权威配置资源、维持秩序的一个过程,具有过程性、协调性和持续互动等特征。国家善治的基本要素包括合法性、透明性、责任性、法治、回应、高效等。国家审计作为国家治理系统中的重要子系统,对完善国家治理具有重大推动作用。审计工作必须不断总结经验,寻找差距,不断调整和校正发展路径,通过理念创新、机制创新、方式创新和管理创新,不断适应有效服务国家治理的需要,推动国家治理体系的完善。

State governance is a process of the government and other subjects to allocate resources and maintain the order based on the multiple dimensions of economic, political, social and so on, which has the characteristics such as process, coordinated and sustained interaction. The good state governance includes many kinds of basic elements, such as legitimacy, transparency, accountability, rule of law, high response, and so on. As an important subsystem of state governance system, the national audit plays a major role in the process of the state governance. We must constantly sum up experience, find the gap, adjust and correct development path when we do the audit work. In order to continue to promote and perfect the national governance system, we should innovate concept, mechanism, methods and management constantly, and we should constantly adapt to the need for effective service governance.