国家审计与国家治理模式的趋同性——基于审计内容角度的考察

National Audit and Convergence of National Governance Modes:Based on the Review of Audit Contents

国家治理的模式影响国家审计的制度形态。以审计内容为研究线索,统计分析发现:国家审计趋同于国家治理发展模式,经历了以威权为主导到以法治为主导并逐渐推进以民主为主导的发展阶段,以维护人民群众的根本利益为根本目标,为实现国家善治发挥了应有的"免疫系统"作用。

The mode of national governance influences the system state of national audit. By statistics based on the audit con- tents, we find that national audit tends to be similar to the national governance mode. The process undergoes a pattern from the anthority-oriented to the law-oriented and gradually to the democracy-oriented. The ultimate goal is to protect the fundamental interest of common people and brings its ＂immunity system＂ into full play to realize the good governance of the country.