摘要
作为政治文明的重要组成部分,政府预算反映着一定时期内政府活动的范围、方向和重点,政府预算的有效性离不开审计监督,国家审计制度安排要顺应政府预算的变化,服务于政治文明的发展。党的十八届三中全会提出了建设中国特色社会主义政治文明,随着政治文明发展带来的政府预算变化,势必对国家审计提出新的要求。本文将政府预算与国家审计的研究置于社会主义政治文明的发展目标中,在系统地梳理了政治文明、政府预算与国家审计之间关系的基础上,围绕政府预算变化对国家审计提出的要求,从预算透明化、民主化、规范化、绩效化、公正化和问责化六个方面,探讨了如何实现与政府预算相耦合的国家审计制度安排,以完善我国审计监督制度。
As an important part of political civilization, government budget reflects the scope, direction and focus of government activities in a certain periodThe effectiveness of government budget is dependent on audit supervision In this case, national audit must adapt to the changes of government budget to meet the demands in the process of gov- ernment budget development to serve the political civilizationOn the Third Plenary Session of the 18th CPC Central Committee, Chinese government proposed to construct Socialist Political Civilization with Chinese Characteristics, which inevitably put forward new requirements to national auditFor the first time, this paper explained the interac- tions between national audit and government budget in the context of the development goals of Socialist Political Civ- ilization with Chinese CharaeteristicsOn the basis of systematically combing the relationship between the political civilization, government budget and national audit, we discussed how to realize the coupling of government budget and national audit through the following aspects： the transparency, democracy, performance management, fairness and accountability of government budget, in order to improve the audit system of the country.
出处
《审计研究》
CSSCI
北大核心
2016年第5期20-26,共7页
Auditing Research
关键词
政治文明
政府预算
国家审计
political civilization, government budget, national audit
