政府预算与政府审计的互动关系研究--基于公共治理的视角  

A Research on the Interactive Relationship between Government Audit and Government Budget——Based on the Perspective of Public Governance

作　　者：陈希晖[1,2] 王会金[3] 陈骏[1] 

机构地区：[1]南京审计学院国际审计学院 [2]东南大学经济管理学院 [3]南京审计学院

出　　处：《中国行政管理》2010年第6期32-35,共4页Chinese Public Administration

基　　金：江苏省社科基金项目“政府预算资金绩效审计配套改革问题研究”(编号:07EYB054);教育部人文社会科学基金项目“农村基础设施建设投资绩效审计研究”(编号:09yjA639973);南京审计学院校级项目“绩效预算、绩效审计与政府会计改革的互动关系研究”(编号:NSK2007/B19)的研究成果之一

摘　　要：金融危机在考验国家的政府治理水平的同时也会为完善政府治理提供契机。本文认为,政府预算和政府审计是实现善治政府的重要工具,是政府自觉履行公共受托资源责任的重要制度安排,公共受托资源责任是政府审计与政府预算互动的基础,政府预算和政府审计相互依存、相互促进,两者良性互动,必须用公共治理的理念来推动两者的协调和发展。As Financial crisis testing governance level it will also provide opportunities for perfecting governance. Government audit and government budget are important tools being used by government to become good governance and are significant institutional arrangement discharging public accountability by government. Public accountability is the foundation of interactive relationship between government audit and government budget. Government audit and government budget are interdependent and inter - promotion and the interactive relationship between them should be based on the idea of public governance.

关 键 词：政府审计 政府预算 公共治理 互动 

分 类 号：F812.3[经济管理—财政学] F239.44