政府责任审计服务国家善治的路径研究

Research on Path of Governmental Responsibility of Auditing on Serving National Good Governance

善治是国家治理的理想状态和最终目标,政府责任的全面有效履行对于国家善治目标的实现具有重要意义。政府责任审计的对象包括政府行政责任、政治责任、道德责任和法律责任。政府责任审计在督促政府部门认真履责、维护民生权益、加强反腐倡廉、监督制约政府行政权力运行以及推进依法治国等方面发挥重要作用。政府责任审计服务国家善治的路径包括强化政府部门政策制定与执行审计、实施政府责任预算审计、加强政府责任内部控制审计、建立健全政府责任审计结果公告制度,全面推行经济责任审计并完善政府问责制度等。

Good governance is the ideal state and the ultimate goal of national governance,and the comprehensive and effective performance of governmental responsibility is important to achieve national good governance. Government responsibility audit＇s objects include administrative responsibility,political responsibility,moral responsibility and legal liability. Government responsibility auditing plays an important role in urging government assumed responsibility seriously,maintaining the interests of the people,strengthening anti-corruption,supervising and restricting governmental administration authority,promoting the rule of law and so on. The path of government responsibility auditing ser-ving national good governance include to strengthen the auditing of policy formulation and implementation,to implement the auditing of governmental responsibility budget,to strengthen the auditing of governmental responsibility internal control,to establish and improve the government responsibility audit results announcement system and to fully implement economic responsibility audit and perfect administration accountability system.