国家审计推进国家公共财政透明化研究--基于国家治理的视角

The Mechanism of State Audit accelerating Public Financial Transparency——Based on the vision of National Governance

通过分析国家审计、国家治理以及公共财政透明三者之间的关系,提出可以通过强化审计独立性,拓展财政审计领域,完善审计结果公告制度以及追踪问责制度等路径向公众提供完整、可靠的国家公共财政信息,推动公共财政透明,促进国家治理实现"善治"目标。

In this paper, the authors analyze the relationship among state audit, national governance and public financial transparency, and then explore the means of enhancing audit independence, expanding financial audit areas, improving the audit results＂ announcement institution and pursuing the implementation of the accountability system, by which we can provide both complete and reliable public finance information and help to advance and build up good governance.