国家审计、产权保护与人权改善——中国特色社会主义国家审计建设历程的回顾与思考

发布时间：2018-05-05 03:33

本文选题：国家审计 + 产权　；参考：《审计与经济研究》2009年06期

【摘要】：实现人权并不断提高人权实现水平是人类孜孜以求的目标。拥有社会经济资源产权是实现人权的物质保障,而社会经济资源产权的自身裂变导致审计的产生和发展。中国特色社会主义国家审计制度既是改革开放和社会发展的内在需求和必然产物,也是在改革开放和经济转轨中落实产权平等、提高产权效率、改善公民人权的重要保障。中国特色社会主义国家审计制度经历了从宏观到微观再到宏观,从产权界定、产权保护到促进产权平等、提高产权效率进而在适当水平上确保实现人权的过程。中国特色社会主义国家审计的发展方向是实现从保护"资源"为本到保护"人权"为本、从以政府为主导到以公民为主导的历史性转变。
[Abstract]:The realization of human rights and the continuous improvement of the level of human rights are the goals of human beings. Ownership of property rights of social and economic resources is the material guarantee for the realization of human rights, and the fission of property rights of social and economic resources leads to the emergence and development of auditing. The auditing system of socialist state with Chinese characteristics is not only the internal demand and inevitable outcome of reform and opening up and social development, but also the important guarantee of implementing the equality of property rights, improving the efficiency of property rights and improving the human rights of citizens in the course of reform, opening up and economic transition. The auditing system of socialist countries with Chinese characteristics has experienced the process from macro to micro to macro, from the definition of property rights, the protection of property rights to the promotion of equity of property rights, and to improve the efficiency of property rights and to ensure the realization of human rights at an appropriate level. The development direction of socialist state audit with Chinese characteristics is to realize the historic transformation from protecting "resources" to "protecting human rights", from government to citizen.
【作者单位】：中山大学管理学院;
【分类号】：F239.44

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