大国治理与大国审计论纲

The Outlines of the Great Nation's Governance and Audit

中国是一个发展中的大国,崛起中的中国的国家治理注定是大国治理,依此构建的国家审计体系必定是大国审计架构。论文首先对学界有关国家治理和国家审计的研究进行综述,认为大国治理和大国审计的表述更为精要,具有客观的必然性、理论的必要性和实践的可行性,其理论价值和实践意义十分显著;进而提出了在大国治理和大国审计的架构下,国家审计理论研究的新增长点,提出了国家审计理论体系建设的基本构想,提出了国家审计实践创新的总体构想和基本策略,以此求教于审计界各位同人。

China is a developing great nation,its national governance is doomed to be powermanagement,and in accordance with this its national audit system structure must be big. Papersummarized the researches on national governance and national audit,and concluded that great nation'sgovernance and audit have more accuracy,objective necessity,theoretical and practical feasibility andvalue. Therefore,under the frameworks of great nation's governance and audit,putting forward the newgrowth points of national audit theory research and basic ideas of the national audit theoryconstructions,the overall vision and basic strategy to promote national audit practice innovation,andresorting to colleagues at last.