国家审计与国家治理若干问题调查

National auditing and national governance problem investigation

近年来中国经济发展所取得的成绩有目共睹,随着经济的腾飞和民主法治进程加快,国家审计在国家治理中所扮演的角色越来越重要。基于国家政策的大方向,依据现今政治经济的发展高度,结合通行的审计制度,深度钻研国家审计在国家治理中的作用、范围、战略定位以及主要目标,着力研究为进一步加强和拓宽国家审计在参与国家治理中的深度和广度,以期达到预期的审计效果和实行效率、国家审计定位的进一步明确、国家审计与信息化技术的结合、国家审计推动民主化进程和国家审计的责任等问题,具有极其重要的理论和现实意义。

In recent years,China＇s economic development achievements acknowledged,to speed up the process with the boom of economy and the democratic rule of law,the national audit is playing an increasingly important role in national governance.Based on the direction of national policy,according to the current political and economic development level,combined with the passage of audit system,depth study the role of national audit in governance,the scope,strategic positioning,and main goal,focus on research in order to further strengthen and expand the national audit in depth and breadth of participation in governance,in order to achieve the desired audit effectiveness and efficiency,national audit further clear positioning,the combination of national audit and information technology,the national audit to promote democratization and national audit responsibility and other issues,has extremely important theoretical and practical significance.