| 国家治理导向下的国家审计职能定位研究 |
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| 引用本文： | 项贤国,朱玲.国家治理导向下的国家审计职能定位研究[J].鸡西大学学报,2014(3):143-145. |
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| 作者姓名： | 项贤国 朱玲 |
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| 作者单位： | [1] 唐山师范学院历史文化与法学系,河北唐山 063000; 南开大学法学院,天津 300071 [2] 唐山师范学院历史文化与法学系,河北唐山063000 |
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| 基金项目： | 基金项目：2013年度河北省审计厅重点研究课题“国家审计推动完善国家治理的路径研究”的阶段性研究成果,项目编号：201311. |
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| 摘 要： | 国家治理导向下的国家审计对我国社会主义市场经济建设具有重要作用。考察古代、近代和当代三个不同发展阶段的国家审计职能,挖掘不同历史阶段的发展轨迹对当下我国国家审计职能的准确定位具有重要的启示意义。国家审计促进政府行政的法治化、高效化、廉洁化和透明化,以实现国家治理目标。国家治理导向下的国家审计职能应定位于监督、效率、公开和秩序职能,这使国家审计成为国家干预宏观经济运行和调控的有力支撑和工具。
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| 关 键 词： | 国家治理 国家审计 审计监督 |
Position of the Functions of State Audit Under the Guidance the Idea of National Governance |
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| Xiang Xianguo,Zhu Ling.Position of the Functions of State Audit Under the Guidance the Idea of National Governance[J].JOurnal of Jixi University:comprehensive Edition,2014(3):143-145. |
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| Authors: | Xiang Xianguo Zhu Ling |
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| Institution: | 1. Department of History, Culture and Law, Tangshan Teachers College, Tangshan, Hebei 063000, China ; 2. School of Law, Nankai University, Tianjin 300071, China) |
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| Abstract: | Governance under the guide of national audit plays an important role to the construction of the socialist market econo -my in China.Visiting ancient, modern and contemporary three different stages of development of the national audit functions , exca-vating trajectory in different historical stages of the accurate positioning of China ＆#39;s national audit function has important implications . The national audit to promote the government administrative government by law , highly efficient , clean and transparent , to achieve national governance .Governance under the guide of national audit function should be located in supervision function , efficiency, public and order , this makes the national audit of state intervention and regulation of operation of macro economy strong support and tools. |
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| Keywords: | governance of a nation national audit audit and supervision |
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