国家审计体制优化:基于利益相关方的理论诠释

The Optimization of National Audit System:Theoretical Interpretations on Stakeholders

经济利益(经济理性)和政治利益(政治理性)是政治国家推动体制改革所追求的双重目标。在国家审计体制改革中,应以提高独立性为前提,同时不能挑战现有的政治制度,由此构建以"独立性"和"政治控制能力"为基本变量、以二分法下"政治国家-经济社会"为基本利益相关方的国家审计体制变迁的帕累托优化模型,并描绘相应的帕累托优化区间。进一步对利益相关方进行分解与整合,构建以中央政府、地方利益集团和社会公众为利益相关方的国家审计体制改革动力模型,以此对我国国家审计体制的变迁历程进行理论诠释。在现有政治制度框架下推动国家审计体制的内生优化,实现国家治理良好治理状态与国家审计良好效能提升的互动是可选的最佳优化方向。

Economic Interests （Economic Rationality）and Political Interests （Political Rationality）are the dual goals in the pursuit of reforms in state system.The reform in national audit system aims at improving auditor independence,with political stability as the prerequisite.We construct a Pareto Optimization Model to capture the changes in national audit system,in which Independence and Political Control Ability are used as the two basic variables,and Political State and Economic Society are considered as the two basic stakeholders.Based on the model,we depict the Pareto optimization range of Political Control Ability.We further classify the stakeholders into central governments,regional interest groups and the public,and then construct a dynamic model to theoretically interpret the reform in national audit system.We put forward the endogenous optimization of the national audit system under the framework of the existing political system,so as to simultaneously realize good national governance and the effectiveness of the national audit system.