国家审计理念的演进：从政府本位到社会本位  

National Audit Theoretical Concepts' Revolution:from Governmental Sectionalism to Social Sectionalism

作　　者：孟焰[1] 周卫华[1,2] 

机构地区：[1]中央财经大学会计学院,北京100081 [2]中国财政科学研究院,北京1000142

出　　处：《审计与经济研究》2016年第5期3-10,共8页Journal of Audit & Economics

摘　　要：以新公共管理理论为基础,分析国家审计的政府本位和社会本位两种理念。国家审计内在的公共性、社会性、独立性和管理性特质决定了国家审计理念应该从政府本位理念演进到社会本位理念。国家审计的社会本位理念的核心内涵是"公开、责任、服务"及"参与、协同、共享"精神,它推动国家审计实现"免疫系统"功能目标,形成国家审计的公共管理观。Based on the new public management theory, both government-oriented idea of national audit and society-oriented i-dea of national audit are analyzed thoroughly. The internal characters of national audit, such as openness, socialism, inde-pendence and management, determine that core ideas of national audit should evolve from government-oriented ideas to societyoriented ideas. Society-oriented ideas of national audit mean the spirit of aopenness, responsibility, service” and ainvolve-ment, collaboration, sharing”. Through advancing to realize the immune system goals of national audit, public management view of national audit will be formed.

关 键 词：国家审计 政府本位 社会本位 政府审计 国家审计边界 国家审计本质 国家审计功能 国家治理体系 公共管理变革 

分 类 号：F239[经济管理—会计学]