建立健全政府审计问责机制研究  

A Study of Establishing the Perfect Government Audit Accountability Mechanism

作　　者：王会金[1] 王素梅[1] 

机构地区：[1]南京审计学院

出　　处：《财经科学》2009年第1期119-124,共6页Finance & Economics

基　　金：江苏省社会科学基金项目“政府预算资金绩效审计配套改革问题研究”(编号:07EYB054)的阶段性成果

摘　　要：责任监督是政府审计活动的固有功能。建立健全审计问责机制,是国家建立责任政府、深化政治体制改革、促进社会主义民主政治的现实之需。从责任监督、责任评价及提出责任追究建议的问责角度看,政府审计的问责机制框架应该由"问"、"责"和"制"三方面组成。关注政府责任是政府审计的始终要求,政府审计问责的边界、深度应随着政府责任的扩充而日益丰富,其最大效用是促进政府达到善治的目的。Responsibility surveillance is the intrinsic function of government audit. The establishments of a perfect audit accountability mechanism is of great necessity for the country to a establish responsible government, deepen political reform and promote socialist democratic politics . This article based on the responsibility surveillance, the responsibility appraisal and the accountability of responsibility investigation suggestion proposes the government audit＇ s accountability machine- made frame which is composed by three parts ＂ request＂, ＂responsibility＂ and ＂mechanism＂. The boundary and depth of government audit accountability should develop with the government responsibihty expansion and its most effective function is to promote the achievement of good governance.

关 键 词：政府审计 责任政府 问责机制 

分 类 号：F239.44[经济管理—会计学]