国家审计推动国家良治之现状调查与路径选择  

Status Quo Investigation and Path Selection of National Good Governance Promoted by the National Audit

作　　者：申富平[1] 王砚书[1] 董丽英[1] 郭颖[1] 

机构地区：[1]河北经贸大学会计学院,河北石家庄050061

出　　处：《河北经贸大学学报》2015年第6期99-103,共5页Journal of Hebei University of Economics and Business

基　　金：2013年河北省软科学基金项目(134576229D)研究成果

摘　　要：在推动国家良治的进程中,国家审计发挥作用的路径有四:一是针对国家治理所依赖的经济基础进行的"财政财务收支审计";二是针对国家治理效果进行的"绩效审计";三是针对国家治理掌权者所进行的"经济责任审计";四是前三种路径的拔高、升华和统一终点,即为实现推动社会进步和构建和谐社会最终达到国家良治目标而进行的社会责任审计。In the process of national good governance, the national audit plays a role from four paths： the first one is the financial audit on the revenues and expenditures based on the economic foundation of the national governance dependence on.The second one is the performance audit in view of the national governance effect. The third one is the economic responsibility audit aimed at governance authority. The fourth one is the overstating, sublimation and unified end of first three paths, namely the social responsibility audit for the final goal of promoting social progress and the construction of harmonious society and then to the good national governance.

关 键 词：国家审计 国家良治 绩效审计 社会责任审计 审计监督 廉洁行政 政府效能 和谐社会 

分 类 号：F239.45[经济管理—会计学]