试论审计体制改革:变迁和未来

Evolution of China’s Government Auditing System:Institutional Change and Reform Direction

国家审计要服务于国家治理,是一种重要的监督机制。审计在党和国家监督体系中的重要作用得到了广泛认可。我国的审计体制经历了30多年的发展革新,这期间制度变迁一直都在进行,一系列关于审计的重要制度安排、审计发展的重要节点,均带着改革的要求与任务,具有制度变迁的性质,为制度变迁进行了铺塾。基于制度变迁理论分析我国审计体制改革的历程,总结出我国审计体制改革具有由行政力量主导、受工具理性驱使、以强制性变迁模式为主、遵循路径依赖下的渐进性变迁等特点,并提出在深化我国审计体制改革中,需要立足于满足制度需求,促进制度供给和需求的平衡,强调工具理性与价值理性相统一,推进理论和实践的结合,有效促进审计工作的发展。

Government auditing must serve governance system.As a supervision mechanism,government auditing's role in the supervision system of the Party and state has been highly recognized.The government auditing system has experienced 30 years of development and innovation,the institutional changes in the past 30 years have been effectively promoting the development of government auditing.A series of important institutional arrangements for auditing,important nodes of government auditing development,with the requirements and tasks of reform,paved the way for institutional changes.Based on the analysis of institutional change theory,it can be seen that the evolution of China's government auditing system is dominated by the executive power and driven by instrumental rationality,follows the mandatory change mode,and takes the path of incremental change under path dependence.In the future,it is necessary to meet the institutional needs to realize the unity of value rationality and tool rationality and the combination of theory and practice,so as to promote the development of government auditing.