渐进与突破:国家审计制度变迁与优化的路径分析

Gradual and Breakthrough: On the Path of National Audit System Change and Optimization

受制于增强独立性与适应既定政治制度的悖论性困局,国家审计制度的局限一直饱受理论界关注,但实践层面的突破性变革仍付之阙如,转型之难如同除履翻山。基于"政治国家—经济社会"的二分法,国家审计制度变迁受到"经济利益(经济理性)"和"政治利益(政治理性)"的双重约束,由此推导出国家审计制度沿帕累托改进路径优化的一般模型,并描绘在考虑治理成本的条件下的帕累托改进区间。通过对利益相关方进一步的分解和整合,对国家审计制度近30多年的变迁历程进行了理论诠释,地方政府缺乏主动性意愿是阻碍国家审计制度向效率导向推进的主要因素。新常态下国家审计制度优化从渐进走向突破需要寻求从"政治国家—经济社会"到"制度—行为"的转型中回归国家审计的本义,在依法治国的价值取向下提升国家审计独立性,并推动国家治理现代化与国家审计现代化的互动。

Subject to a paradoxical predicament that enhance the independence and adapt to the established political system, the limitations of the national audit system has been focus on scholars, but there has been no breakthrough in reform, transformation has been so difficult. Based on the dichotomy of ＂Pohtical State - Economic and Society＂ , the national audit system change has been restrained by ＂Economic Interests （Economic Rationality）＂ and ＂Political Interests （Political Rationali- ty） ＂, so we can deduce the general model that the national audi system change along the path of Pareto improvement, and describe the Pareto improvement range in considering the governance cost. Based on the further decomposition and integration for stakeholders, we has interpreted the innovation and changes in the national audit system, the main factors for the national audit system change along the path of efficiency is that local government lack of initiative will. In new normal, we need to seek the path from gradual to breakthrough for national audit system , seek the original meaning of national audit in the transformation from ＂Political State - Economic and Society＂ to ＂System-Behavior＂, to improve the independency of national audit under the value orientation of ＂the rule by law＂, and to promote interaction between modernization of national governance and modernization of national audit. We believe that with the weakening of ＂Economic Rationality＂ barriers in the process of modernization of national governance, audit system will achieve a breakthrough from experience across the river to modern sailing knowledge.