国家治理视角下对国家审计的再认识  

Further Understanding of National Audit from the Perspective of National Governance

作　　者：刘西友[1] 

机构地区：[1]国家发展和改革委员会重大项目稽察特派员办公室,北京100824

出　　处：《新疆大学学报（哲学社会科学版）》2015年第5期37-42,共6页Journal of Xinjiang University(Philosophy and Social Sciences)

基　　金：国家社会科学基金重点项目"编制自然资源资产负债表与生态环境损害责任终身追究制研究"(14AGL006)

摘　　要：随着审计实践的创新发展和国家治理对审计的需求不断上升,学术界对审计本质的认识不断深化,审计实践的外延也在不断拓展。全面准确认识国家审计在国家治理领域的基石和保障作用,需要重新诠释国家审计的定义。文章提出,国家审计是指由依法设立的专门机构对公共责任履行情况进行的独立监督活动,其中,公共责任是指,有关部门、单位和个人管理、分配、使用公共资金、国有资产、国有资源,以及行使公共权力而产生的责任。在协调推进"四个全面"战略布局的历史新时期,国家审计积极发挥预防、揭示和抵御作用,通过对有关部门履职尽责情况的审计,强化了在国家治理体系中的"免疫系统"功能。With thirty years of innovation and development of the national auditing, auditing has undergone great changes in its connotation and extension. To understand the foundational and safeguarding functions in national governance, national auditing should be redefined. This paper held that the national auditing is specialized in performing independent oversights of public accountability. Public accountability refers to the one resulting from relevant departments, units and individuals when they manage （or distribute and use） public funds, state-owned assets, state-owned resources and form other exercises of public authority. In tile new historical stage, the national auditing should supervise the government to promote the implementation of good governance by playing its role of the immune system.

关 键 词：国家治理 国家审计 审计制度 

分 类 号：F239.44[经济管理—会计学]