公平正义综合指数对国家审计的启示  

Fairness and Justice Index and Government Audit

作　　者：赵昊东[1] 赵景涛[1] 

机构地区：[1]北京大学经济学院

出　　处：《审计研究》2016年第3期71-76,共6页Auditing Research

基　　金：国家社会科学基金重大项目"建立社会公平保障体系与维护社会公平正义研究"(项目批准号:13&ZD042)的阶段性研究成果

摘　　要：党的十八大报告提出"逐步建立以权利公平、机会公平、规则公平为主要内容的社会公平保障体系,努力营造公平的社会环境,保证人民平等参与、平等发展权利",对未来一段时期内公平正义建设指明了方向。刘家义审计长指出,要切实发挥审计在国家治理中的基石和重要保障作用,促进公共资源、公共资产、公共服务公平合理配置,推动实现社会公平正义。本文基于"两个维度、三个层次"的视角,对近70个影响力较强的国家的公平正义状况进行比较研究,选取相关数据构建了公平正义综合指数,并根据指标结果简要评价了我国公平正义状况。在此基础上,本文围绕如何加强和推进国家审计工作进行了研究,并从改进和完善社会基础制度、增强收入分配的公平性和有效性、建立公平正义政府等审计实践方面提出了对策建议。Fairness and justice has caught worldwide attention. Individuals＇ basic rights should be equally guaran- teed in both economic and social environment. Justice is the synthesis of societies ＇ basic structure： different re- sources entail different systems of allocation of rights and obligations, and determine the classification of social in- terests. From the perspective of ＂two dimensions and three levels＂, this paper builds a composite index of justice on the basis of data from nearly 70 countries, and then does a comparative research on the justice status of those countries. The results are as below： the composite index of global justice provides a criterion for comprehensively judging the justice status of different countries; by analyzing the weights of index, the significance and function of societies＇ fundamental system, primary distribution, and second distribution is confirmed ; based on the results, this paper precisely describes China＇ s justice status and puts forwards policy suggestions. Based on this, the paper studies on how to strengthen and promote government audit, and offers suggestions for policy making from the as- pects of improving basic social institutions, enhancing the fairness and effectiveness of income allocation and promo- ting justice governments.

关 键 词：公平正义 综合指数 国际比较 中国审计 

分 类 号：F239.44[经济管理—会计学]