中国国家审计制度变迁:历史与逻辑勾画

Evolution of China's National Auditing Institution:History & Logic Sketch

国家审计是国家治理系统的重要组成部分,具有产权保护功能。制度市场的非均衡引致的国家财产权益保护问题决定了国家审计制度变迁具有必然性;国家审计制度变迁的目标是维护国家财产权益和经济安全,变迁路径遵循"诱致性变迁为主、强制性变迁为辅",并具有很强的历史继承性,未来国家审计制度将实现从"产权为本"到"人权为本"、"政府主导"到"公民主导"的历史性变迁。

As an important part of national governance,state audit provides protection for property rights.The state property rights protection problems arising from non-equilibrium in the institution market determine that the evolution of state audit institution is inevitable.The evolution is meant to protect national property rights and maintain economy security,the path of which follows the principle of＂taking induced change in the primary,and mandatory change as a supplement＂,having a strong historical inheritance.In the future,state audit institution will achieve a historic change from ＂property rights-orientation＂to ＂human rights orientation＂,and from ＂government-led＂to＂citizen-led＂change.