渐进与突破:国家审计制度变迁与优化的路径分析

发布时间：2018-04-06 20:34

本文选题：国家审计　切入点：国家审计制度　出处：《经济体制改革》2016年06期

【摘要】：受制于增强独立性与适应既定政治制度的悖论性困局,国家审计制度的局限一直饱受理论界关注,但实践层面的突破性变革仍付之阙如,转型之难如同除履翻山。基于"政治国家—经济社会"的二分法,国家审计制度变迁受到"经济利益(经济理性)"和"政治利益(政治理性)"的双重约束,由此推导出国家审计制度沿帕累托改进路径优化的一般模型,并描绘在考虑治理成本的条件下的帕累托改进区间。通过对利益相关方进一步的分解和整合,对国家审计制度近30多年的变迁历程进行了理论诠释,地方政府缺乏主动性意愿是阻碍国家审计制度向效率导向推进的主要因素。新常态下国家审计制度优化从渐进走向突破需要寻求从"政治国家—经济社会"到"制度—行为"的转型中回归国家审计的本义,在依法治国的价值取向下提升国家审计独立性,并推动国家治理现代化与国家审计现代化的互动。
[Abstract]:Subject to the paradoxical dilemma of strengthening independence and adapting to the established political system, the limitation of the national audit system has been concerned by the theoretical circle, but the breakthrough reform in practice level is still absent, and the difficulty of the transformation is like taking action.Based on the dichotomy of "political state-economic society", the change of state audit system is constrained by "economic interests (economic rationality)" and "political interests (political rationality)".A general model of national audit system optimization along Pareto improvement path is derived, and the Pareto improvement interval under the condition of governance cost is described.Through the further decomposition and integration of the stakeholders, this paper theoretically interprets the transition course of the national audit system in the past 30 years. The lack of initiative will of the local government is the main factor that hinders the national audit system from advancing to the efficiency orientation.Under the new normal state audit system optimization from gradual to breakthrough needs to seek the original meaning of state audit in the transition from "political-economic society" to "system-behavior".Under the value orientation of governing the country according to law, the independence of state audit should be promoted, and the interaction between the modernization of state governance and the modernization of state audit should be promoted.
【作者单位】：九江学院会计学院;
【基金】：国家社会科学基金项目“城乡养老保障一体化背景下我国养老保险基金联网审计系统建构研究”(15CJY007)的阶段性成果
【分类号】：F239.221

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