国家审计推动完善国家治理的路径研究——基于国家审计信息属性的分析  

A Path Analysis of the Promotion to National Governance via State Audit:Based on the Analysis of Information Nature of State Audit

作　　者：张立民[1] 崔雯雯[1] 

机构地区：[1]北京交通大学经济管理学院,北京100044

出　　处：《审计与经济研究》2014年第3期13-22,共10页Journal of Audit & Economics

基　　金：国家自然科学基金项目(B12A300010);审计署重点科研课题项目(13SJ02002)

摘　　要：国家审计进行权力制衡、推动民主政治、发挥"免疫系统"功能的基础是问责,审计机关在问责中具有强大的信息权力。以此为突破点,进一步挖掘国家审计的本质。依靠强大的信息权力和审计专业性,审计机关能够在信息供应链中为利益相关者提供高质量的信息,这也是国家审计发挥作用的根本所在。国家审计通过其信息属性,降低经济、政治和社会层面的信息风险,有效地推动完善国家治理。Accountability is the basis for state audit to balance the power, promote democracy and act as the immune system of the whole country while the government audit department possesses great information power in accountability mechanism. As a breakthrough, this paper will further examine the nature of state audit. With strong information power and audit expertise, gov- ernment audit department is able to provide information of high quality to related institutions in the information supply chain, through which state audit plays a role in national governance. Owing to its information property, state audit has mitigated infnr- mation risks in economic, political and social level and promoted national governance effectively.

关 键 词：国家审计 国家治理 问责 审计信息供给 审计信息质量 国家审计本质 信息风险控制 政府审计 

分 类 号：F239.44[经济管理—会计学]