经济责任审计服务国家治理路径研究  

On the Path of Economic Responsibility Audit Servicing State Governance from the Perspective of Ruling the Country by Law

作　　者：钱水祥[1,2] 閤晓林[3] 

机构地区：[1]绍兴文理学院党委 [2]绍兴文理学院浙江经济责任审计理论研究中心 [3]绍兴文理学院元培学院,讲师绍兴312000

出　　处：《浙江社会科学》2015年第2期137-141,160,共5页Zhejiang Social Sciences

基　　金：国家审计署重点科研课题(14SJ03003);浙江省哲学社会科学规划课题(14NDJC073YB);浙江省审计厅重点委托课题(14sjwt001)的阶段性成果

摘　　要：经济责任审计不仅是加强权力运行制约和监督的重要方式,更是提高国家治理效率、推进依法治国的有力举措,是国家审计参与国家治理的最佳切入点。全面推进依法治国和国家治理能力现代化,对经济责任审计提出了更高的要求和全新的挑战,探索经济责任审计服务国家治理的路径具有重要的意义。深化经济责任审计需要推行权力清单制度、完善审计结果公告制度、创新平等互动的审计模式和加强责任政府文化的培育,更好地服务于国家治理。Economic responsibility audit is not only an important way to strengthen the power restriction and supervision,but also is the effective measure to improve the efficiency of state governance and promote ruling the country by law,it is the best point for national audit to participate governance. At present,economic responsibility audit faces higher requirements and new challenges under the background of the modernization of national governance ability and ruling the country by law,therefore,exploring the path of economic responsibility audit servicing state governance has an important significance. Deepening economic responsibility audit needs to implement the power list system,improves the audit results announcement system,innovates the audit mode of equality and interaction,and strengthens the cultivation of culture for responsible government,to better serve the country governance.

关 键 词：经济责任审计 国家治理 依法治国 

分 类 号：F239.47[经济管理—会计学]