国家审计服务“一带一路”战略的理论分析与实现路径  

Theoretical Analysis and Realizing Path of State Audit Serving The Belt and Road Strategic

作　　者：郝玉贵[1] 郝铮[2] 赵晨[1] 

机构地区：[1]杭州电子科技大学会计学院,浙江杭州310018 [2]浙江工商大学教务处,浙江杭州310018

出　　处：《审计与经济研究》2016年第2期23-32,共10页Journal of Audit & Economics

基　　金：教育部人文社会科学研究规划项目(12YJA790040);浙江省哲学社会科学规划课题(15NDWT03YB);浙江省审计厅重点课题项目(201502017)

摘　　要：中国"一带一路"战略作为国家级战略,是中国国家良治的重大举措,也是沿线各国协同发展的跨国性平台。作为服务于国家战略的沿线各国国家审计协同治理,对于"一带一路"国家战略落地和沿线国家良治至关重要。文章依据战略管理和国家审计治理理论,构建了基于"三大共同体"理念下的"一带一路"国家战略审计协同治理的"战略—风险—审计"(SRA)分析模型。以战略过程和战略"五通"为主线,分析认为"一带一路"战略的制定、执行和评价存在风险,需要得到国家审计协同治理做保障,沿线国家通过审计协同更好地服务于"一带一路"战略。中国国家审计署应在"一带一路"战略审计协同中发挥主导角色,协调整合国内、国际审计资源,对"一带一路"战略的实现具有重大意义。The Beh and Road Strategy is a national strategy and the national audit services in strategy are used to achieve good governance countries along the Belt and Road. This article is based on the theory of strategic management and national audit governance construction according to the ＂community of destiny＂ and the concept of The Belt and Road Strategic national synergy audit theoretical analytical framework. From the strategic management process and strategic focus on the content point of view, analysts believe that The Belt and Road Strategic need to protect national audit and supervision, countries along the Belt and Road through collaboration to better serve audit The Belt and Road Strategy. Chinese National Audit Office should play a leading role in The Belt and Road Strategic collaborative audit, coordination and integration audit resources of each country, it has a significant meaning to the realization of The Belt and Road Strategy.

关 键 词：“一带一路”倡议 战略审计模型 国家审计 协同治理 国家良理 国家战略审计 国家治理 跨国审计 政府审计 协同审计 

分 类 号：F239.44[经济管理—会计学]