社会治理视角下我国国家审计的沿革与现实观照  

The Evolution and Current State of China's National Audit from the Perspective of Social Governance

作　　者：李向东[1] 

机构地区：[1]南阳师范学院马克思主义学院,河南南阳473061

出　　处：《南都学坛（南阳师范学院人文社会科学学报）》2016年第2期114-117,共4页Academic Forum of Nandu:Journal of the Humanities and Social Sciences of Nanyang Normal University

基　　金：2014年度国家社科研究基金项目"北京政府分税制研究(1912-1928)";项目编号:14BZS036

摘　　要：社会治理需要审计监督,审计是国家治理极为重要的"免疫系统"。我国审计制度历经数千年的实践,其职能逐渐被固定于对官员经济行为的监督和政绩的考核、对政府财政财务收支和钱粮赋税收支情况的监督。社会经济的发展使国家审计职能逐渐多元化和复杂化,有力地推动了社会治理的发展。创新社会治理体系与提升国家审计水平互为前提,互相促进。国家审计要应时合势,以适应经济新常态下的新需要和新发展。Social governance needs the audit supervision. The nature of the audit is a very important immune system in national governance. After thousands of years of practice,the audit function has been fixed in the supervision of the official＇s economic behavior and their assessment,the supervision of government financial revenues and expenditures. The development of social economy makes the function of national audit gradually diversified and complicated,which effectively promotes the development of social governance. Innovative social governance system and enhance the level of national audit premises for and promotes each other. The national audit should adapt to the new needs and new development under the new economic norm.

关 键 词：国家审计 审计史 社会治理 

分 类 号：F239.44[经济管理—会计学]