基于突发公共事件的国家审计服务国家治理的路径探析  

The Way of National Audit Service for National Governance based on Public Emergencies

作　　者：柯芳[1] 苏回水[2] 王招治[1] KE Fang;SU Huishui;WANG Zhaozhi

机构地区：[1]福建师范大学协和学院 [2]福建省社科研究基地福建江夏学院财务与会计研究中心,福建福州350007

出　　处：《商业经济》2022年第12期132-135,共4页Business & Economy

基　　金：2020年福建省社会科学研究基地重大项目:突发重大公共事件的会计审计问题研究阶段性研究成果(FJ 2020J DZ068);2021年福建省创新战略研究计划联合项目重点项目:“科技自立自强”战略视角下深化我省科技创新体制改革路径研究阶段性研究成果(2021R0164)。

摘　　要：国家治理的需求决定了国家审计的产生,在突发公共事件审计中也要以服务国家治理为改革路径,推动国家应急处置能力的提升,实现国家的良好治理。突发公共事件会造成严重社会危害,是对国家治理能力的重大考验,国家审计具有预防、揭示和抵御的功能,可以在国家治理中发挥重要作用。通过从国家治理的角度分析了突发公共事件审计存在的问题及原因,最后提出从审计问责、审计整改、审计独立性、审计应急预案、审计队伍建设等多个维度提升国家审计能力,推动国家审计的科学发展。The demand of national governance determines the emergence of national audit. In the audit of public emergencies, it is necessary to serve national governance as the reform path, promote the improvement of national emergency response capacity, and achieve good governance of the country. Public emergencies will cause serious social harm, which is a major test of national governance ability.National audit has the functions of prevention, disclosure and resistance, and can play an important role in national governance. The study analyzes the problems and causes of public emergency audit from the perspective of national governance, and finally proposes to improve the national audit capacity from audit accountability, audit rectification, audit independence, audit emergency plan,and audit team construction, so as to promote the scientific development of national audit.

关 键 词：突发公共事件 国家审计 国家治理 

分 类 号：F590[经济管理—旅游管理]