论国家审计的角色定位  

The Role of Government Auditing

作　　者：谢志华[1] 陶玉侠[2] 

机构地区：[1]北京工商大学,北京100048 [2]中央财经大学会计学院,北京100081

出　　处：《审计与经济研究》2013年第2期9-15,共7页Journal of Audit & Economics

基　　金：北京市教委科研基地;科技创新平台;会计与投资者保护研究基地(PXM_014213_000031);北京市教委社科计划重点项目(SZ201210011007);国家社科基金项目(青年项目)(11CGL025)

摘　　要：国家审计的角色定位决定了国家审计作用的方向和作用的程度。传统的国家审计主要进行合法性审计,它与司法系统的法律监督交叉重叠。理论上说,国家审计应有自己特定的角色定位,就是对政府各部门财政收支的合规性和绩效性进行监督,这种监督是司法系统监督所无法触及的。The role of government auditing determines the government audit function's direction and degree.Traditionally,the government audit focused on whether government expenditures had been spent legally,which was involved in jurisdictional conflicts with the Department of Justice.In theory,the government auditing should have its own particular role in carrying out the supervision of the compliance and performance of the governmental agencies' financial expenditures in the administrative auditing system,which the Department of Justice is incompetent to do.

关 键 词：国家审计角色定位 政府审计 合法性审计 合规性审计 绩效审计 行政型审计体制 综合性审计 公共受托经济责任 

分 类 号：F239.44[经济管理—会计学]