国家治理现代化对国家审计的影响及其应对

发布时间：2018-03-21 15:14

本文选题：国家治理　切入点：国家审计　出处：《会计之友》2017年07期 　论文类型：期刊论文

【摘要】：国家治理是国家审计的重要环境,国家治理现代化将对国家审计产生深远的影响。一方面,国家治理现代化有利于提高审计的地位、优化审计环境;另一方面,国家治理现代化也对国家审计工作提出了更高的要求,并对国家审计机关和审计人员提出了巨大挑战。为了适应国家治理现代化的要求,需从如下方面作出变革:第一,从国家治理的高度来重新认识国家审计的使命和任务;第二,深化改革,以便为审计更好地发挥其治理作用创造有利条件;第三,国家审计工作应致力于为促进国家治理体系和治理能力的现代化服务。此外,还应当在审计思维、审计技术与方法等方面进行变革,以实现国家审计的现代化,从而更好地为国家治理现代化服务。
[Abstract]:State governance is an important environment for state audit, and modernization of state governance will have a profound impact on state audit. On the one hand, modernization of state governance is conducive to improving the status of audit and optimizing the audit environment; on the other hand, The modernization of state governance also puts forward higher requirements for the work of state audit, and poses a great challenge to the state audit institutions and auditors. In order to meet the requirements of modernization of national governance, changes should be made from the following aspects: first, To re-understand the mission and tasks of state audit from the perspective of national governance; second, to deepen reform in order to create favourable conditions for auditing to play its governance role better; third, The work of state audit should be devoted to serving the modernization of national governance system and governance capacity. In addition, it should also carry out changes in auditing thinking, auditing techniques and methods in order to realize the modernization of state audit. In order to better serve the modernization of national governance.
【作者单位】：国网江苏省电力公司;南京大学商学院;
【基金】：审计署2014—2015年度公开招标重点科研课题“国家审计在国家治理现代化中的作用”(14SJ01003)
【分类号】：D630;F239.44

【相似文献】