国家审计促进经济发展的理论逻辑与实践演进

The Theoretical Logic and Practice Evolvement of National Audit Promoting Economic Development

国家审计站在国家治理的高度,谋划和推进审计工作,依法全面履行职责,在短期着重于反周期,以维持经济稳定增长;在中期聚焦于优化经济结构,以保持经济的健康发展;在长期着眼于促进改革和创新,为经济发展提供源源动力,同时利用自身综合性的优势,协调统筹短中长期目标。国家审计在物质和精神两个层面深度嵌入到国家经济治理中,从政治上保障、文化上引领、领导力上夯实等方面全面促进经济的发展。国家审计免疫系统论的经济治理功能,在哲学上体现了审计的价值理性与工具理性、体与用的统一。

National audit planning and promoting the audit work in perspective of national governance,according to the full implementation of duties.In the short term focus on anti-cyclical to maintain stable growth;in the medium term focus on optimizing the economic structure,in order to maintain the healthy development of the economy;in the long-term focus on promoting reform and innovation,provide a source of economic development momentum,the use of their comprehensive advantages,In some projects co-ordinate the short-term and long-term goals.National audit is deeply embedded in the national economic governance in both material and spiritual aspects,and comprehensively promotes the development of economy from the aspects of political security,cultural leadership and strengthening of leadership.The economic governance function of the national audit immune system theory embodies the unity of the value rationality of the audit and the instrumental rationality,the body and the use of the philosophy.