社会审计服务国家治理:理论基础、困境分析与保障机制

On Social Audit Serving the State Governance:Theoretical Basis,Dilemma Analysis and Guarantee Mechanism

2018年成立的中央审计委员会指出:要调动社会审计的力量,形成审计监督合力。这标志着审计地位实现了历史性突破。在构建社会审计服务国家治理的理论基础上,分析了社会审计服务国家治理的制度和实践困境,建议从顶层设计、制度建设、技术规范等方面加以完善。

Established in March 2018,the Central Audit Commission points out that we should mobilize the social force of audit and enhance the joint force of audit supervision,which marks a historical breakthrough of the status of audit.Based on building a theoretical framework of social audit serving the state governance,this paper analyzes its institutional and practical difficulties.Suggestions are put forward from the following aspects including top-level design,system construction,technical standards and other safeguard mechanisms,so as to accelerate the participation of social audit serving the state governance.