论政府审计在维护国家经济安全中的作用及途径  

The Role of Government Audit on National Economic Security

作　　者：陈诚[1] 胡海燕[1] 唐建新[1] 

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072

出　　处：《财会通讯（下）》2010年第7期76-78,共3页Communication of Finance and Accounting

基　　金：2008年至2009年度审计署审计科研课题"政府审计与国家经济安全问题研究"的研究成果

摘　　要：本文认为,政府审计的基本职能是监督,其在维护国家经济安全方面具体体现为监测、预警、抵御和修复作用;政府审计要以科学发展观为指导,提高对维护国家经济安全的重要性的认识,把维护国家经济安全作为政府审计永恒的主题。要发挥传统审计方式的优势,利用好专项审计调查,审计公告等方式做好政策审计,并不断开拓创新,努力提升政府审计维护国家经济安全的能力和水平。With the economic globalization, national economic security becomes an important matter. While what kind of a role should Government Audit play in the affairs of audit, and how to play the role are key challenges that theorists and practitioners must pay close attention to study. The fundamental function of government audit is supervision which can be described as monitoring, early warning, defense against harms and repairing in safeguarding nation’s economic security.Government audit should employ scientific concept of development as guidance, strengthen the understanding on the importance of nation’s economic security, and take nation’s economic security as a permanent theme in government audit. Related institutions should play the advantages of the traditional 3+1 audit approach, make good use of special audit investigation and audit notice to optimise policy audit, and explore to enhance the capacity of government audit to safeguard national economic security.

关 键 词：政府审计 国家经济安全 

分 类 号：F239.44[经济管理—会计学]