浅析政府审计维护国家经济安全的主要作用及实现途径  

Discussion on the Theoretical Basis and Practical Basis for Government Audit to Safeguard National Economic Security

作　　者：汤小莉[1] 逯颖[1] 

机构地区：[1]西安工业大学,陕西西安710032

出　　处：《未来与发展》2011年第11期20-22,27,共4页Future and Development

基　　金：审计署2008年科研课题"政府审计与国家经济安全";项目负责人:冯均科(项目编号:08SJ01003);陕西省软科学项目"陕西省公共投资项目绩效的实时审计评价理论与指标研究"(2009KRM089)阶段性研究成果

摘　　要：政府审计是公共财产的卫士;它的特殊的身份,使它在国家经济安全方面承担着重要的角色。随着社会经济的快速发展,政府审计也在不断拓宽审计监督范围的边界,正朝着保障国家经济安全的方向延伸。在经济全球化的背景下,可以通过发布国家经济安全审计评估报告、制定国家经济安全评价标准等方式建立国家经济安全审计监测预警机制,从而充分发挥政府审计维护国家经济安全的主要作用。As a guardian of public property,government auditing played an important role in national economic security.With the rapid socio-economic development,government audit was also constantly expanding the boundaries of the scope of audit supervision,and it was moving in the direction of protecting the national economic security.In the context of economic globalization,the various functions of government audit safeguarding national economic security should be fully played through establishing National Economic Safety Audit Monitoring and Warning Mechanism.It could be implemented by releasing the National Economic Safety Audit Evaluation Report and formulating National Economic Safety Evaluation Standards.

关 键 词：政府审计 经济安全 经济安全审计监测预警机制 

分 类 号：F239[经济管理—会计学]