摘要
委托代理机制下的现代国家治理结构,由于自身存在的信息不对称、目标不一致和利益冲突等内在缺陷,会导致财政预算的滥用、政府(官员)权力的自我膨胀和国家治理绩效的缺失,需要国家治理机制必须内生出一个揭露、控制、监督体系,来防止财政预算的滥用、制约政府(官员)权力的膨胀、促进国家治理的绩效,这就成为国家审计作为国家治理结构内生机制的理论基础和现实需要。为了充分发挥国家审计在国家治理机制中对各种权力的揭露、监督和控制作用,更好地服务于国家的良治、善治,国家审计必须通过对国家财政预算执行情况的监督、政府(官员)权力的制约以及政府治理绩效的促进,来完成自身的使命,由此衍生出了现代国家审计的三大方向:针对政府预算权的"预算执行审计"、针对国家行政权的"管理绩效审计"以及针对国家权力人格化身的政府官员的"经济责任审计"。
Modern national governance structure under the principal agent mechanism, would cause the abuse of fiscal budget, the self-expansion of government （officials） power and the loss of national governance performance, due to the inherent defects such as asymmetric information, different objectives and conflict of interest. To prevent the abuse of financial budget, restrict the swelling of the government power, promote national governance performance, it just need an exposing, controlling, and supervising system, which is born inside the national governance mechanism. It became the theorieal foundation and reality need that the national audit is an endogenous mechanism of national governance structure. In order to give full function of exposing, supervising and controlling various power in the national governance mechanism, and serve the good-governance better, national audit must complete its own mission through the supervision of national financial budget execution, restriction of government （officials） power and promotion of state-governance performance, which led to three directions of the modern national audit such as budget implementation audit for the government budget power, management performance audit for the national executive power and accountability audit for the government official.
出处
《审计研究》
CSSCI
北大核心
2012年第4期20-25,共6页
Auditing Research
关键词
国家治理机制
预算执行审计
管理绩效审计
经济责任审计
national governance mechanism, budget implementation audit, management performance audit, accontability audit
