基于国家治理视角下的国家审计制度创新探讨

Innovation of National Audit System of Governance Based Perspective

国家审计作为国家治理的必然产物和重要组成部分,本文在对国家审计制度创新概念界定的基础上,从国家治理视角探讨了国家审计制度创新的理论基础(权力理论),以及制约国家审计制度创新的政治、经济及法律等环境因素,结合国家治理理论探讨了国家审计制度创新目标以及设计路径,通过不断完善国家审计制度并更好地服务于国家治理,实现国家治理的目标。

The National Audit as the inevitable product of governance and an important part of this paper,based on the innovative concept of the meaning of the national audit system,from the perspective of national governance discusses the theoretical basis of the national audit authority system innovation theory,and the constraints of national audit system innovation services,such as political,economic and legal environment factors,discusses the national audit system innovation objectives and design path with the state governance theory,Through continuous improvement and the national audit system to better serve the national governance,national governance goals.