国家治理视角下的审计体系整合研究

Research on the Integration of Auditing System Based on National Governance Framework

近年来,国家审计在国家治理中的作用日益凸显,但目前国家审计监督覆盖面还不能有效满足国家治理的需求。这就促使民间审计和内部审计与国家审计互为补充,互相促进成为可能。文章从审计的社会功能定位角度分析审计职业与国家治理的历史联系,并针对三种审计形式在国家治理中进行角色定位,从体系整合的视角剖析审计职业之间的契约联系,从而构建国家治理框架下三种审计契约整合形式,帮助审计发挥国家治理的职能。

In recent years, the role of national audit in national governance has become increasingly promi- nent, but the current national audit supervision coverage cannot effectively meet the needs of national gov- ernance. This makes it possible for private audit and internal audit to complement national audit and pro- mote each other. This paper from the view of the social function of audit analyzes the contract between the auditing profession and national governance history, analyses according to three kind of audit form in na- tional governance role positioning, from the perspective of system integration, builds national governance under the framework of three audit contract form, help the audit governance function into full play