审计在国家治理现代化进程中的作用  

Role of Audit in the Process of National Governance Modernization

作　　者：刘笑霞[1] 李明辉[2] 

机构地区：[1]河海大学商学院,江苏南京211100 [2]南京大学商学院,江苏南京210093

出　　处：《中国软科学》2016年第2期11-22,共12页China Soft Science

基　　金：国家自然科学基金面上项目<外部审计对上市公司投融资行为的影响>(71272099);审计署2014-2015年度公开招标重点科研课题<国家审计在国家治理现代化中的作用>(14SJ01003);中央高校基本科研业务费专项资金(2015B22914)

摘　　要：作为国家治理体系的重要基石,审计对于国家治理现代化具有重要意义。现代化的审计不仅是国家治理体系现代化的重要标志,而且可以促进相关治理制度的建立和优化,并可从决策力、执行力、廉洁性、绩效性等方面促进国家治理能力的现代化。审计应顺应国家治理现代化的要求,更好地发挥其对国家治理体系和治理能力的促进作用。As the cornerstone of national governance system, audit plays important roles in the process of modernization of national governance. The existing of modern audit is an important symbol of national governance modernization. Effective audit can facilitate the improvement of national governance system and provide safeguard to the modernization of national governance systen~ Audit is also helpful to the modernization of governance ability by improving decision-making power, executive power, integrity, etc. In the future, government audit should meet of need of national governance modernization and facilitate the modernization of national governance system and governance ability.

关 键 词：审计 国家治理 治理体系 治理能力 

分 类 号：F239.44[经济管理—会计学]