基于重大突发性公共事件的政府履责审计研究

Research on Government Accountability Audit Based on the Major Public Emergencies

国家审计作为国家治理体系中不可或缺的构成要素,对重大突发性公共事件的审计是其必然的职责,因为政府履责的水平和效率影响到重大突发性公共事件的处理成效以及人们的生命财产安全。文章基于委托代理理论探析各级政府部门在重大突发性公共事件中的应尽责任及政府履责审计的问题所在,提出实施全过程的政府履责跟踪审计、完善问责制度和政府履责审计的标准体系等方面措施,以有效地发挥国家审计在重大突发性公共事件中的监督制约效能,督促政府有效履责,提高政府在重大突发性公共事件中的危机处置能力和治理水平。

As an indispensable component of the national governance system,the audit of major public emergencies is its inevitable responsibility.Because the level and efficiency of government accountability affects the effectiveness of dealing with major public emergencies and the safety of people’s lives and property.Based on the principal-agent theory,this paper analyzes the problems of government departments at all levels in carrying out their responsibilities and auditing in major public emergencies.We proposed measures to implement the whole-process government accountability tracking audit,improve the accountability system and the standard system of government accountability audit.In order to effectively exert the supervision and restriction effect of national audit in major public emergencies,urge the government to effectively fulfill its responsibilities,and improve the government’s crisis management ability and governance level in major public emergencies.