国家审计促进转变经济发展方式的路径探析

The Path Analysis of National Audit in Promoting the Transformation of Economic Development Pattern

转变经济发展方式,是我国在遵循经济发展规律的基础上,结合我国当前经济发展的实际,从经济社会可持续发展角度确定的重大战略决策。转变经济发展方式贯穿于经济社会发展的全过程和各领域。国家审计是国家治理的重要组成部分。随着我国转变经济发展方式战略的确定,国家审计在这一关系我国发展全局的战略部署中应起到积极的促进作用,从国家治理角度发挥其预防、揭示和抵御的"免疫系统"功能。本文基于转变经济发展方式的途径,从促进宏观经济政策执行、制度建设和腐败治理、科技进步和创新、生态环境保护、政府绩效管理五个方面论述了国家审计促进转变经济发展方式的路径。

Transforming the economic growth mode is a strategic decision of China to maintain its economic and so- cial sustainable development. The decision is in compliance with the laws of economic development and the practice of our country＇ s current economic development. It runs through the whole process and all aspects of our social and economic development. National audit is a critical part of the national governance. With the p： transformation, the national audit should play a positive role in promoting the overall development of our country. It should function as the ＂immune system＂ of prevention, disclosure and defense from the perspective of national gov- ernance. Based on the paths of economic growth mode transformation, from the aspects of promoting macroeconomic policy implementation, institutional construction and corruption governance, scientific and technological progress and innovation, resource and environment protection and the government performance management, the essay discusses the paths of national audit in promoting the transformation of economic growth mode.