不同视野下国家审计治理能力评价与比较

发布时间：2018-04-21 19:40

本文选题：国家审计 + 治理能力　；参考：《中南财经政法大学学报》2017年01期

【摘要】：建立科学、合理的国家审计治理能力评价指数,可以衡量国家审计在国家治理中起到的基石和重要保障作用。一方面,本文从国内视野进行纵向比较发现,我国国家审计治理能力呈不断上升的趋势,尤其是预防功能和抵御功能表现良好,能积极适应不断变化的国家治理环境。另一方面,本文从国际视野进行横向比较发现,我国的国家审计治理能力高于世界国家的平均水平,也高于中等偏上收入国家的平均水平,但作为行政型审计体制的代表国家,仍然与立法型、司法型、独立型代表国家的国家审计治理能力有一定差距,主要表现为独立性不足,审计结果公告能力发挥不充分。因此,一方面要坚持我国国家审计"免疫系统"的特色,另一方面要积极借鉴他国先进的审计经验,重点在审计领导制度、审计结果和审计整改情况公告制度等方面不断完善审计制度,从而有效提高国家审计治理能力。
[Abstract]:The establishment of scientific and reasonable evaluation index of national audit governance ability can measure the cornerstone and important guarantee function of state audit in national governance. On the one hand, this paper makes a longitudinal comparison from the domestic field of view and finds that the national audit governance capability of our country is on the rise, especially the prevention function and the resistance function are good, and can adapt to the changing national governance environment actively. On the other hand, from the international perspective, this paper finds that the national audit governance capacity of our country is higher than the average level of the world countries, but also higher than the average level of the middle and upper income countries, but as the representative country of the administrative audit system, There is still a certain gap with the legislative, judicial, independent representative of the national audit governance capacity, mainly for the lack of independence, audit results announcement ability is not enough. Therefore, on the one hand, we should adhere to the characteristics of the "immune system" of our national audit; on the other hand, we should actively learn from the advanced auditing experience of other countries and focus on the audit leadership system. The audit results and the system of announcement of the situation of audit rectification have been improved continuously, so as to effectively improve the ability of national audit governance.
【作者单位】：山西财经大学会计学院;
【基金】：山西省软科学研究项目“国家审计机关对内部审计实施监督指导的方法”(2011041007-01)
【分类号】：F239.44

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