论国家审计在国家治理体系和治理能力现代化的促进作用

On the Role of National Audit in Promoting the Modernization of National Governance System and Governance Capabilities

十九届四中全会通过了中共中央关于坚持和完善中国特色社会主义制度,推进国家治理体系和治理能力现代化若干重大问题的决定。作为国家治理系统的一部分,国家审计也应该在促进治理现代化中发挥作用。本文通过对国家治理现代化的内涵和意义的剖析,对国家审计的本质阐述并理清国家审计与国家治理现代化的关系基础上,从社会、政治、经济等多方面分析国家审计在国家治理体系和治理能力现代化的促进作用,并给出了对未来国家审计工作重心的预测。

The fourth Plenary Session of the 19 th CPC Central Committee adopted the decision of the CPC Central Committee on several major issues concerning upholding and improving the socialist system with Chinese characteristics and promoting the modernization of China’s governance system and governance capacity. As a part of the national governance system, national audit should also play a role in promoting governance modernization. Based on the analysis of the connotation and significance of the modernization of national governance, this paper expounds the essence of national audit and clarifies the relationship between national audit and national governance modernization, and analyzes the social, political, economic and other aspects of national auditing in promoting the modernization of national governance system and governance capabilities, and finally gives a forecast of the focus of future national audit work.