试论研究型审计的国家治理效能

Role of Research-based Auditing in Effective National Governance

审计是党和国家监督体系的重要组成部分,是推进国家治理体系和治理能力现代化的重要力量。在新发展阶段,国家审计聚焦主责主业,既需要发挥查错纠弊的批判性功能,更需要全面深入揭示问题产生的体制机制原因,推动相关规定的优化乃至制度的改进。开展研究型审计不是简单机械式地对照相关规定去查找和提出问题,而是深入研究党和国家重大政策方针出台的背景、战略意图和改革目标,更加关注审计对象的历史沿革、发展状况、所处环境、同类主体情况等,注重总结提炼、本质揭示、总体把握、发展应变和价值升华,适应了新时代国家治理对国家审计需要,通过信息保障和知识积累机制、结果公开和信任增进机制、共性判断和制度改进机制,不断提升国家治理效能。建议审计机关将研究型审计的新理念和新模式贯穿审前、审中和审后阶段,不断提升审计的效率性和效果性;建议审计教学科研机构加强多学科交叉融合,面向研究型审计的需要大力建设审计智库。

As an important part of the Party and state supervision system,auditing is an important force in promoting the modernization of national governance system and governance capacity.In the new development stage,national audit focuses on the main responsibility and business,not only performs a critical function of problem identification and rectification,but also needs to comprehensively reveal the systemic and institutional causes of the problems,so as to promote the optimization of relevant regulations and institutions.Carrying out research-based auditing is not to mechanically find and raise questions according to relevant regulations,but to thoroughly study the background,strategic intent and reform objectives of the major policies and guidelines of the Party and the state,pay more attention to historical evolution,development status,environment and similar subjects of the audit objects,focus on summary and refinement,essence disclosure,overall understanding,development response and value sublimation,to adapt to the needs of national governance,and continuously enhance efficient state governance through information assurance and knowledge accumulation mechanisms,result disclosure and trust enhancement mechanisms,and common judgment and system improvement mechanisms.It is suggested that audit institutions bear in mind the new concept and model of research-based auditing during pre-audit,in-audit and post-audit stages to continuously improve the efficiency and effectiveness of auditing;it is suggested that audit education and research institutions strengthen interdisciplinary integration and vigorously build audit think tank for the needs of research-based audit.