社会审计服务国家治理:理论基础、困境分析与保障机制  

On Social Audit Serving the State Governance:Theoretical Basis,Dilemma Analysis and Guarantee Mechanism

作　　者：丁俊[1] 张涛[2] 汪炜[2] DING Jun;ZHANG Tao;WANG Wei(Business School,Suzhou Vocational University,Suzhou 215104,China;School of Economics and Management,Jiangsu University of Science&Technology,Zhenjiang 212003,China)

机构地区：[1]苏州市职业大学商学院,江苏苏州215104 [2]江苏科技大学经济管理学院,江苏镇江212003

出　　处：《苏州市职业大学学报》2021年第1期37-41,共5页Journal of Suzhou Vocational University

基　　金：江苏省高校哲学社会科学研究项目(2017SJB1415);江苏省高校哲学社会科学基金重点项目(2017ZDIXM046);苏州市职业大学“社会审计功能拓展研究”科研创新团队建设项目资助。

摘　　要：2018年成立的中央审计委员会指出:要调动社会审计的力量,形成审计监督合力。这标志着审计地位实现了历史性突破。在构建社会审计服务国家治理的理论基础上,分析了社会审计服务国家治理的制度和实践困境,建议从顶层设计、制度建设、技术规范等方面加以完善。Established in March 2018,the Central Audit Commission points out that we should mobilize the social force of audit and enhance the joint force of audit supervision,which marks a historical breakthrough of the status of audit.Based on building a theoretical framework of social audit serving the state governance,this paper analyzes its institutional and practical difficulties.Suggestions are put forward from the following aspects including top-level design,system construction,technical standards and other safeguard mechanisms,so as to accelerate the participation of social audit serving the state governance.

关 键 词：社会审计 公共部门 国家治理 审计监督合力 

分 类 号：F239.0[经济管理—会计学]