政府公共受托责任与国家审计

发布时间：2018-03-21 10:06

本文选题：政府公共受托责任　切入点：委托代理关系　出处：《审计与经济研究》2010年02期 　论文类型：期刊论文

【摘要】：政府公共受托责任建立在公民与政府之间的委托代理关系基础之上。它具体包括行为和报告两个层面。一方面,政府应当从人民的公共利益出发,管理好人民托付的公共财产,履行好国家和社会公共事务管理职责;另一方面,政府应当向公众及其代表(立法机构)报告其受托责任的履行情况。然而在现实中,政府在履行公共受托责任方面存在诸多缺失。强化政府对公众的受托责任应当加强政府信息公开,提高财政透明度;建立有效的政府绩效评价机制;建立和完善对政府公共受托责任履行情况及其报告的监督机制;在政府绩效评价和审计的基础上,建立和完善政府问责机制,追究相关部门和人员未履行公共受托义务的责任。在这其中,国家审计具有不可替代的重要作用,因为无论是政府信息公开、政府绩效评价还是行政问责,都建立在有效审计的基础之上,因此要进一步完善我国的国家审计制度。
[Abstract]:The public fiduciary responsibility of the government is based on the principal-agent relationship between the citizen and the government. It includes two levels: behavior and report. On the one hand, the government should manage the public property entrusted by the people from the public interest of the people. Perform their duties in the management of public affairs of the State and society; on the other hand, governments should report to the public and their representatives (legislative bodies) on the performance of their fiduciary responsibilities... however, in reality, The government has many deficiencies in fulfilling the public fiduciary duty. To strengthen the government's fiduciary responsibility to the public, it should strengthen the publicity of government information, improve the financial transparency, establish an effective government performance evaluation mechanism. To establish and improve the supervision mechanism on the implementation of the public fiduciary responsibility of the government and its reporting; to establish and improve the government accountability mechanism on the basis of the government performance evaluation and audit. To investigate the responsibility of the relevant departments and personnel for failing to fulfil their public fiduciary obligations. Among them, state audit plays an irreplaceable and important role, because whether it is the disclosure of government information, the evaluation of government performance or the accountability of the administration, Both of them are based on effective auditing, so we should perfect our national audit system.
【作者单位】：河海大学商学院会计学系;
【分类号】：F239.44

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