国家治理架构下民生审计的公民回应性及其指标测度

发布时间：2018-01-12 23:30

本文关键词：国家治理架构下民生审计的公民回应性及其指标测度　出处：《宏观经济研究》2013年07期 　论文类型：期刊论文

【摘要】：国家治理架构下形成的审计理念是对国家审计的创新性认识和共识,相应地,在此架构下如何"推进法治、维护民生、推动改革、促进发展"成为了审计本身尤其是民生审计发展的必然选择。文章在回顾与揭示国家治理与国家审计理论关系的基础上,提出了嵌入审计公民回应性机制的作用和构建意义。认为加强回应性是审计机关与公民良性互动的重要举措,是创新政府治理模式、增强国家治理能力,突出为民审计的精髓,保障民生、民权的有效途径,它能使政府真正成为"公共利益"的建筑师和保护者;并以民生审计为阐述对象,探讨了在指标评测层面实现民生审计公民回应性测度的思路和设想。
[Abstract]:The audit concept formed under the national governance structure is the innovative understanding and consensus of the national audit. Accordingly, how to "promote the rule of law, safeguard the people's livelihood, and promote reform" under this framework. Promoting development "has become the inevitable choice of audit itself, especially the development of people's livelihood audit." the article reviews and reveals the theoretical relationship between national governance and state audit. This paper puts forward the function and significance of embedded audit citizen responsiveness mechanism. It holds that strengthening responsiveness is an important measure of benign interaction between audit institutions and citizens, and it is also an important measure to innovate the government governance model and strengthen the national governance ability. Highlight the essence of audit for the people, protect the people's livelihood, civil rights effective way, it can make the government really become "public interest" architect and protector; And take the people's livelihood audit as the elaboration object, discussed the idea and the idea of realizing the citizen responsiveness measure in the index evaluation level.
【作者单位】：东北财经大学公共管理学院;
【基金】：国家自然科学基金(71273041) 教育部人文社会科学研究项目(11YJA630024) 辽宁省高等学校杰出青年学者成长计划(WJQ2012024、WJQ2012023)的阶段研究成果
【分类号】：F239.22
【正文快照】： 加快推进以改善民生为重点的社会建设是十七大以来各级政府工作的重要任务之一。在这种以改善和保护民生为导向的大趋势下,审计署将“推进法治、维护民生、推动改革、促进发展”作为了“十二五”期间审计工作的首要努力目标。因此,如何通过审计切实推进、落实民生发展目标也

【相似文献】