在信任与问责之间:国家廉政体系中的审计监督研究  

Between Trust and Accountability: A Study on Audit Supervision in the National Integrity System

作　　者：高晓霞[1] 钱再见[2,3] Gao Xiaoxia;Qian Zaijian

机构地区：[1]南京审计大学外国语学院,南京211815 [2]南京师范大学强化培养学院,南京210023 [3]南京师范大学地方政府治理创新研究中心,南京210023

出　　处：《南京社会科学》2020年第7期68-76,共9页Nanjing Journal of Social Sciences

基　　金：中央社会主义学院统一战线高端智库课题“新时代中国特色社会主义参政党建设研究”(ZK20180222);江苏省社科基金重点项目“江苏政务诚信建设研究”(17ZZA002);南京审计大学首批政府审计学院中标课题(GASA161001)的阶段性成果。

摘　　要：国家廉政体系实质上就是国家治理过程中形成的权力监督与问责体系。审计监督作为国家治理体系中一项重要的政治制度,是权力监督体系的一个基本组成部分,也是腐败治理体系的支柱之一。国家审计既是国家治理体系中的一种权力监督机制和问责制度,同时也是一种信任增进机制。国家审计是基于委托人对于代理人的合理怀疑而实施的审计监督,其发挥作用的一个前提是委托—代理关系下公众对政府公共权力行使者的不信任。如果说信任是建设民主政治的基础,那么问责就是审计监督存在的理由。国家廉政体系中的审计监督通过风险预防、绩效评价、权力控制和信息公开等机制发挥信任增进功能进而涵育信任文化。因此,审计监督可以增进信任,但是信任不能代替监督,更不能削弱作为民主治理基石之一的问责。In essence,the national integrity system is the power supervision and accountability system formed in the process of state governance.As an important political institution in the state governance system,audit supervision is not only a basic part of the power supervision system,but also one of the pillars of the corruption governance system.In fact,state audit is not only a power supervision mechanism and accountability system in the state governance system,but also a trust enhancement mechanism.State audit is an audit supervision based on the principal’s reasonable suspicion of the agent.One of the prerequisites for its function is the public distrust of the government public power under the principal-agent relationship.If trust is the foundation for building democracy,then accountability is the reason for the existence of audit supervision.The audit supervision in the national integrity system plays the role of trust enhancement through the mechanisms of risk prevention,performance evaluation,power control and information disclosure,so as to cultivate the trust culture.Therefore,audit supervision can enhance trust,but trust cannot replace supervision,let alone weaken accountability as one of the cornerstones of democratic governance.

关 键 词：国家廉政体系 审计监督 治理 腐败 问责 信任 民主与法治 

分 类 号：D621[政治法律—政治学]