不同视野下国家审计治理能力评价与比较

Evaluation and Comparative Study on the Governance Ability of National Audit from the Different Perspective

建立科学、合理的国家审计治理能力评价指数,可以衡量国家审计在国家治理中起到的基石和重要保障作用。一方面,本文从国内视野进行纵向比较发现,我国国家审计治理能力呈不断上升的趋势,尤其是预防功能和抵御功能表现良好,能积极适应不断变化的国家治理环境。另一方面,本文从国际视野进行横向比较发现,我国的国家审计治理能力高于世界国家的平均水平,也高于中等偏上收入国家的平均水平,但作为行政型审计体制的代表国家,仍然与立法型、司法型、独立型代表国家的国家审计治理能力有一定差距,主要表现为独立性不足,审计结果公告能力发挥不充分。因此,一方面要坚持我国国家审计"免疫系统"的特色,另一方面要积极借鉴他国先进的审计经验,重点在审计领导制度、审计结果和审计整改情况公告制度等方面不断完善审计制度,从而有效提高国家审计治理能力。

Establishing a scientific and rational evaluation index to evaluate and compare the governance ability of national audit can measure the foundation and important guarantee role of national audit in national governance.On the one hand,from the domestic perspective of vertical comparison,this paper finds that the governance ability of China's national audit is on the rising trend,especially the national audit has a good performance in preventing function and resisting function,and can actively adapt to the changing national governance environment.On the other hand,from the perspective of international comparison,the governance ability of China's national audit is higher than the average level of the world and the average level of middle-income countries.But as the representative of the administrative audit system,China still has a certain gap with the legislative,judicial and independent representative countries,mainly manifested in the lack of independence,the effectiveness of the audit results.So we should not only adhere to the 'immune system' characteristics of China's national audit,but also improve the audit system,especially the audit leadership system,as well as audit results and audit reform announcement system,thereby improve the governance ability of national audit effectively.