摘要
国家治理必然引发审计推动治理的目标定位的变化。公共利益的至上性要求国家治理信息具有广泛的透明特征,需要国家审计推动社会和政府间的信任与融合。当前,信任与融合是推动完善国家治理的基本方面。我国国家审计推动治理的现实要求建立和实现"大财政审计",改革相应的组织激励、技术保障、路径结构的监督制度与机制,促进政府内外互动及其保障制度的完善。这些都成为国家审计推动完善国家治理的路径。
Governance will inevitably make the audit ernance information has a wider range of transparent target changed for promoting governance, it requires that gov- characteristic with public interest supremed, and needs nation- al audit to improve the trust and fusion between the society and government. At present, the trust and fusion is the basic ways for current situation, and ＂big financial audit＂ may be the best way to realize the reality request for Chi- na＇ s national audit, following on reforming the supervision system and mechanism of organization motivation, tech- nical support, path structure, promoting the government interaction inside and outside and perfecting its security system.
出处
《审计研究》
CSSCI
北大核心
2013年第6期57-60,共4页
Auditing Research
基金
黑龙江大学青年科学基金项目(项目编号:QW201108)
黑龙江省教育厅项目(项目编号:12532292)
中国博士科学基金项目(项目编号:2012M510737)
黑龙江省审计厅项目(编号:SJ12006)阶段成果
关键词
国家审计
国家治理
路径
national audit, national governance, governance path
