腐败治理中国家审计的角色、功能定位及其影响因素分析——基于“国家廉政体系”视角的考察  

An Analysis of the Role,Function and Influencing Factors of State Audit in Anti-Corruption from the Perspective of National Integrity System

作　　者：阚京华[1] 周友梅[1] 

机构地区：[1]南京财经大学会计学院,江苏南京210023

出　　处：《南京审计学院学报》2015年第5期12-19,共8页journal of nanjing audit university

基　　金：教育部人文社科规划基金项目(13YJA790039);江苏省社会科学基金项目(14EYB012)

摘　　要：基于"国家廉政体系"视角考察国家审计在反腐败体系中的角色定位可知,国家审计是反腐败体系的重要组成部分,在反腐败中扮演着促导者、主导者、监督者、辅助者等多重角色,发挥着预防腐败、调查腐败、惩治腐败等直接和间接作用。国家审计在反腐败中的角色、功能定位受该国腐败形势及特征、反腐败战略、国家领导人政治意愿、国家审计体制等因素的影响。考虑到这些因素,当前我国的国家审计在腐败治理中应加强主导者的责任和意识,以更加直接的方式参与到反腐败中。Based on the perspective of National Integrity System, this article discusses the fact that state audit is the important part of anti-eorrnption system, acting as the promoter, dominator, supervisor and assistant, which makes direct contributions and indirect contributions in preventing corruption, investigating corruption and punishing corruption in anti-corruption. The role, function of state audit in anti-corrnption are affected by the corruption status and characteristic, anti-corruption strategy, state leader＇s political will and state audit system. Considering these factors, state audit should strengthen the responsibility and awareness of dominator in corruption governance, takes part in anti-corrnption by more direct contributions.

关 键 词：国家审计 腐败治理 国家廉政体系 经济责任审计 反腐败战略 政府审计 国家治理 

分 类 号：F810.2[经济管理—财政学] F239.44