摘要
文化建设是当前国家治理的重要目标和重大任务,国家审计只有在文化建设中有所作为,才能发挥"免疫系统"功能,推动文化建设领域的国家治理完善。国家审计服务文化建设,主要是通过正确确定审计目标、合理选择审计对象和科学安排审计内容等职能作用的发挥来服务文化建设。此外,建设和传播审计文化也是审计机关立足自身实际服务文化建设的重要一环。本文的创新之处在于,围绕如何推动文化建设领域的国家治理完善提出了具有较强操作性的审计应对措施。
Culture construction is an important goal and task in current national governance. Only by putting an effect on the culture construction can national audit play the function of immune system and promote the national governance in culture area. The path for national audit to promote culture construction is to make right audit objects, choose proper audit projects and arrange relevant audit contents. In addition, constructing and spreading audit culture are also the important measures to improve the culture construction of the whole society. The innovation of this paper lies in putting forward many practical measures for national audit to promote culture construction.
出处
《审计研究》
CSSCI
北大核心
2012年第5期28-31,共4页
Auditing Research
关键词
国家审计
文化建设
国家治理
national audit, culture construction, national governance
