国家审计推动完善国家治理现代化的路径研究

Research on the Paths of National Auditing Promoting to Perfect the Modernization of National Governance

本文从国家治理现代化的含义出发,首先解读了国家审计与国家治理之间相辅相成的关系;然后提出了利于解决国家治理的重点难点、立足于国家治理的功能、基于一定的前瞻性等三项选择国家审计推动完善国家治理路径的原则;最后在遵循原则的基础上得出国家审计推动完善国家治理的四条路径,即科学树立国家审计的核心价值观、准确定位国家审计的职责目标、合理确定国家审计的工作任务、不断优化国家审计的运行机制。

From the perspective of modernization of national governance, the paper first interprets the complementary relationship between national auditing and national governance. Then the paper proposes three principles about choosing the paths of national auditing promoting to perfect the modernization of national governance, including solving emphasis and difficulties of national governance favorably, based on the function of national governance, and upon a certain prospective. Finally, the four paths about national auditing promoting to perfect the modernization of national governance are concluded based on three principles, which contain establishing key values of national auditing scientifically, finding duties and goals of national auditing accurately, verifying tasks of national auditing reasonably, and optimizing the operational mechanism of national auditing steadily.