审计的异化与整合:基于国家治理的视角

The Alienation and Integration of Audit: Based on the Perspective of State Audit

审计是国家治理的产物,是治理者的一种政治工具。产权的隔膜将审计异化到三个不同的区域,使其服务于治理者各自不同的需求,而且随着这些需求的进一步发展和延伸,发生了一次又一次的改变;国家审计、民间审计与内部审计渐行渐远,貌似无规律可循,但是,不能忽略它们本质上息息相通。审计在中国新时代特殊的环境下具有一定的整合基础。因此,以国家审计为主导的、服务于国家治理现代化的新的审计模式可以形成,并且能够更好地发挥作用。

Audit is a product of the state governance and a political tool for governors. The separation of property rights alienates audit to three different areas, making it serve the different needs of its governors. As with further development and extension of these needs, changes have occurred again and again State audit private audit and internal audit have been drifting away. Although seemingly irregular, their communication in nature cannot be neglected. In the special context of China’s new era audit has its foundation for integration. Therefore, a new audit mode led by state audit serving the modernization of state governance can be formed and will play a better role.