公众效用约束视角下强化国家审计的治理逻辑及其制度供给

发布时间：2018-04-03 09:28

本文选题：国家治理　切入点：国家审计　出处：《审计与经济研究》2017年01期

【摘要】：社会公众参与国家治理日益成为国家治理体系的重要组成部分。在政治经济学框架下将社会公众参与国家治理的过程与功能提炼为公众效用约束,并通过构建一个简洁的地方政府公共支出结构选择模型阐明公众效用约束机制。结合公众效用软约束下中国地方发展型政府行为的经济影响以及直接构建公众效用约束机制面临的问题,从理论上解释了中央政府强化国家审计的治理逻辑。中国特色社会主义国家审计制度供给可以从审计方法流程、审计业务体系、审计结果运用等方面进行完善,全面评估效用结果、深度契合效用目标与有效实施问责约束,实现公众效用约束机制的间接构造,成为公共权力治理的"内部—经常性激励约束机制",从而可以更好地适应当前发展阶段和体制背景下国家治理的需要。
[Abstract]:Public participation in national governance has increasingly become an important part of the national governance system.The process and function of public participation in national governance are abstracted into public utility constraints under the framework of political economy, and the public utility constraint mechanism is clarified by constructing a simple model of public expenditure structure selection of local governments.Combined with the economic influence of the local developmental government behavior under the soft constraint of public utility and the problems faced by the direct construction of the public utility constraint mechanism, this paper theoretically explains the governance logic of the central government to strengthen the state audit.The supply of audit system in socialist countries with Chinese characteristics can be improved from the aspects of audit method flow, audit business system, audit result application, etc.Realizing the indirect construction of public utility constraint mechanism becomes the "internal-regular incentive and restraint mechanism" of public power governance, so that it can better meet the needs of state governance in the current development stage and system background.
【作者单位】：南京审计大学政府审计学院;
【基金】：南京审计大学政府审计研究基金江苏省高校优势学科建设工程二期项目(PAPD)
【分类号】：F239.44

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