基于国家治理视角的审计监督法律制度研究  

Study on Legal System of Audit Supervision Based on National Governance Perspective

作　　者：董大全[1] 

机构地区：[1]南京理工大学人文学院,江苏南京210094

出　　处：《审计与经济研究》2015年第6期19-25,共7页Journal of Audit & Economics

摘　　要：国家审计监督是国家治理体系的重要组成部分,切实有效提升国家治理水平离不开审计监督法律制度的完善和实施。当前我国国家审计监督法律制度中存在诸多不足,如审计机关独立性不强、审计结果公告不透明、绩效审计尚未开展等,这些已严重影响到政府审计的功能发挥。借鉴国外审计监督立法成熟经验,对现阶段中国政府审计监督法规的状况和问题进行深入分析,进而提出相应的完善措施。National audit supervision plays a critical part in national governance system,the perfection and implementation of the legal system of audit supervision is indispensable of promoting the level of national governance effectively. At present,the initially established legal system of China's National audit supervision still exists many shortcomings,for example,the weak independence of auditing institutions,opaque of audit results announcement,performance audit has not carried out. These weaknesses have greatly impaired the function and further development of governmental auditing. This paper elaborates the mature experience of audit supervision legislation abroad,analyzes the current situation and problems of the laws and regulations of China's existing Governmental Audit Supervision,and proposes the measures for improvement accordingly.

关 键 词：国家治理 国家审计 审计监督 绩效审计 财务合法性审计 司法型审计 审计独立性 审计意见 

分 类 号：D922.27[政治法律—经济法学] F239.44[政治法律—法学]