国家审计服务国家治理实践研究：基于18份审计工作报告的分析  

Research on the Practice of National Audit in Serving National Governance: Based on Analysis of Eighteen Audit Work Reports

作　　者：张俊民[1] 胡国强[1] 张硕[2] 

机构地区：[1]天津财经大学商学院会计系、审计与控制研究中心,300222 [2]天津大学管理与经济学部

出　　处：《审计研究》2013年第5期10-16,共7页Auditing Research

基　　金：国家自然科学基金面上项目(项目编号:71272189);教育部人文社会科学研究规划基金项目(项目编号:12YJA790193);审计署审计科研所科研协作课题(项目编号:2012004)的资助

摘　　要：本文以国家审计最重要的综合性成果——《关于中央预算执行和其他财政收支的审计工作报告》(简称"审计工作报告")作为研究出发点,考察国家治理转型对审计工作报告的影响,以及审计工作报告在推动国家良治中的作用,以从实践角度探讨国家审计与国家治理的作用关系。通过对1995-2012年共18份审计工作报告的统计分析认为,国家审计与国家治理存在内生的作用关系,具体表现为,国家审计随国家治理的目的、任务、重点和方式的转变而转变,并使得审计工作报告中的审计情况报告及其加强财政管理意见随我国国家治理从"强调发展"向"强调和谐"的转型而转变;通过对推进民主法治、加强宏观管理、推动深化改革、维护国家安全、保障民生权益、促进反腐倡廉等六方面提出建设性意见,国家审计在推动我国国家良治中发挥了重要作用。＂Audit work report on the implementation of the central government budget and other fiscal revenues and expenditures＂ （ hereinafter referred to as ＂audit work report＂ ）, the most importantly comprehensive result from na- tional audit, is taken as the starting point. This paper analyses the relationship between national audit and national governance from the perspective of practice through examining the influence of national governance transition on au- dit work report, and the role of audit work report in promoting good national governance. Based on analysis of eight- een audit work reports during 1995-2012, this paper finds the endogenous relationship between national audit and national governance. Specifically, national audit changes according to objectives, main tasks, key points and methods of national governance, this leads to audit results and audit suggestions on strengthening financial management in au- dit work reports change with the national governance transition from ＂emphasis on development＂ to ＂emphasis on harmony＂ ;national audit plays an important role in the process of good national governance through offering con- structive audit suggestions on promoting democracy and rules of law, intensifying macroeconomic management, deep- ening the reform, defending the nation＇ s security, ensuring equity of people＇ s livelihood, and pnomoting the anti- corruption.

关 键 词：国家治理 国家审计 审计工作报告 

分 类 号：F239.44[经济管理—会计学]