国家治理体系中审计监督的民主政治逻辑研究

Democratic Political Logic of Audit Supervision in State Governance System

审计监督是国家治理民主化的重要方面,是国家民主政治制度的重要组成部分。国家治理中的审计监督实质上是民主政治发展的根本要求,是国家治理体系中的公共问责和监督控制系统之一。审计监督因民主政治呼声而生,依民主政治体制而立,随民主政治发展而兴。国家治理体系中审计监督的民主政治目标就是要促进民主政治制度的发展和完善,增进民主政治权利的维护和保障,推动民主政治责任的履行和落实。国家治理体系中审计监督的民主政治路径主要包括基于民主政治制度强化审计监督的实效性,围绕民主政治权利推进审计监督的协同性,通过民主政治问责增强审计监督的责任性。

Audit supervision is an important aspect of democratization of state governance and an important part of national democratic political system. Audit supervision is essentially the fundamental requirement of the development of democratic politics,and is one of the public accountability and supervision control systems in the state governance system. Audit supervision is born out of the voice of democratic politics. It is established in accordance with the democratic political system and flourished with the development of democratic politics.The democratic political goal is to promote the development and improvement of democratic political system,enhance the protection and protection of democratic political rights,and promote the performance and implementation of democratic political responsibility. The democratic political path of audit supervision is to strengthen the effectiveness of audit supervision based on democratic political system,promote the coordination of audit supervision,and enhance the audit supervision through democratic political accountability.