政府审计的经济资源错配修正论研究

Study on Correction Theory of Government Audit for Mismatched Economic Resources

经济的中心问题在于满足人类不断超越现存生产要素能力的社会产品需求。在社会化分工背景下的社会生产可以看作由劳动资源、产品原材料资源和促进二者有效结合的服务资源的要素组合优化过程。通过稀缺经济资源的最大化产出,实现社会生产与产品需求之间动态一般均衡。当国家作为经济资源所有者委托各类权力中心配置资源时,往往会造成资源配置偏离国家意志的错配或低效率问题。政府审计的功能在于根据国家意志,识别和修正经济资源错配问题,并提出优化资源配置的审计意见。作为人类社会最优越的社会制度,中国政府审计对资源错配的修正与优化面临重大挑战,需要从政府审计监督赋权、完善政策法规、构建多元化审计主体参与的国家审计治理体系和提高审计监督评价技术等方面,提高资源错配修正能力,并推动经济资源的优化配置。

The central problem of economy is to meet people product demands which beyond the existing resources product ability. Social production can be seen as the optimal combining process of labor resources, material resources and services resource which can effectively combines above resources under the background of Socialized labor division. To realize dynamic general equilibrium of production and demand by maximizing output of scarce economic resources. Resources often are mismatched or low efficiency which deviate from the will of the State when as the resources owner to commissioning power central of resources. The function of government audit is based on the will of the State to identify and correct mismatching resources and propose audit opinion of resources optimizing allocation. As the most superior social system,. China government audit faces significant challenge to rectify and optimize mismatched resources. It needs to improve resource mismatch correction capability and promote optimal allocation of economic resources by empower government audit for audit supervision, and optimize policies and regulations, build national audit governance system involved diversified audit subjects, and improve the techniques of auditing supervision and evaluation.