国家审计在国家治理中发挥基石和保障作用的实现路径——以首次全国性彩票资金审计为例  

The Realization Path of Foundation and Guarantee of State Audit in State Governance:Case Study Based on the First National Lottery Fund Audit

作　　者：李晗[1] 张立民[2] 聂新军[3] LI Han ZHANG Limin NIE Xinjun(School of Accounting, Guangdong University of Foreign Studies, Guangzhou 510006, China School of Economics and Management, Beijing Jiaotong University, Beijing 100044, China School of Economics and Management, South China Normal University, Guangzhou 510006, China)

机构地区：[1]广东外语外贸大学会计学院,广东广州510006 [2]北京交通大学经济管理学院,北京100044 [3]华南师范大学经济与管理学院,广东广州510006

出　　处：《南京审计大学学报》2016年第6期106-112,共7页Journal of Nanjing Audit University

基　　金：2016年广东省审计科研课题;广东省高等教育"创新强校工程"项目(GWTP-BS-2014-18;GWTP-LH-2015-03);广东外语外贸大学2015年度校级教学研究立项课题(GWJY2015080)

摘　　要：以我国首次全国性彩票资金审计为例,从审计目标、审计实施、审计公告、整改问责四个环节对国家审计在国家治理中发挥基石和保障作用的实现路径进行案例研究。为使彩票资金审计更好地服务新常态下的国家治理,提出将彩票资金审计纳入常规审计、协调中央及地方审计资源、将社会组织纳入彩票资金审计范畴、健全彩票资金绩效审计等建议。Taking the first national lottery fund audit in China as an example, this paper conducts a case study on the founda- tion and guarantee of national audit in national governance from such four aspects as audit objectives, audit implementation, audit announcement and rectification accountability. In order to make the lottery fund audit serve the state governance under the new norm more effectively, we recommend to incorporate lottery fund audit into the regular audit, coordinate the central and local audit resources, incorporate social organizations into the audit scope, sound lottery fund performance audit.

关 键 词：国家治理 国家审计 彩票资金审计 彩票发行 彩票公益金 审计全覆盖 

分 类 号：F239.44[经济管理—会计学]