摘要
国家审计是为满足国家治理的客观需要而产生和发展的,是国家政治制度的重要组成部分,发挥着国家治理的基石和重要保障作用。国家治理的目标决定了国家审计的发展方向,国家治理的模式决定了国家审计的制度形态。当前,国内外环境复杂多变,随着全面深化改革的协同推进与依法治国战略的全面实施,我国国家治理诸多领域得到新发展,对国家审计提出了新要求。本文在深入分析当前国家治理中全面、法治、改革、高质效、反腐、民本、高科技等七个新动向的基础上,结合党的十八届四中全会决定和《国务院关于加强审计工作的意见》对审计工作的重大部署,深入探讨并提出强化政策执行跟踪审计、依法审计、绩效审计、反腐审计、民生审计等方面的建议,以便国家审计适应国家治理新动向,更好地发挥基石和重要保障作用。
National audit is born and developing to meet the objective need of national governance. It＇s an important part of the country＇s political system and also is the cornerstone and guarantee of national governance. The goal of national governance determines the development direction of national audit. Governance pattern determines the form of national audit system. At present, the internal and external environment is complicated. With comprehensively deepen reform and deployment of the strategy of building a country under ＂the socialist rule of law＂, there are new requirements of the national audit because of new development of governance in our country. This paper will thor- oughly discuss suggestions of how national audit can adapt to the new trends of national governance and how national audit can play the role of cornerstone and guarantee in national governance, based on going deep into the analysis of comprehensive, the rule of law, reform, high quality and efficiency, anti-corruption, people-oriented, high-tech types of the new trend of the governance and combined with the decisions of the fourth plenary session of the 18th Com- munist Party of China （CPC） Central Committee and major deployment of audit work based on opinions of strength- ening the audit work from the State Council.
出处
《审计研究》
CSSCI
北大核心
2015年第2期7-13,共7页
Auditing Research
基金
国家社会科学基金重点项目"基于风险防范的地方性政府债务审计研究"(项目批准号:14AGL008)的阶段性研究成果
关键词
国家审计
国家治理
新动向
依法治国
深化改革
national audit, national governance, new trend, rule by law, deepen reform
