论国家审计是国家治理的基石和重要保障

发布时间：2018-06-25 05:21

本文选题：国家审计 + 国家治理　；参考：《当代财经》2016年05期

【摘要】：现阶段,财政权力滥用和资源浪费直接影响了资源配置效果,并成为了关系到国家存亡的主要矛盾。国家审计立足国家生存问题,发挥事后问责、事中纠偏以及如实报告的基本功能,确保国家平稳度过当前的政治腐败危机。其次,发挥调整、服务和前瞻功能,从国家制度、体制的缺陷入手,关注整个国家治理的顶层设计,使政府掌握政策制定的主动权,使国家在激烈的国际竞争中实现可持续发展。最后,建立社会公众对政府的信任,通过搭建信息平台促进公众逐步有序地参与到国家治理当中。国家审计在国家生存、发展和实现善治的进程中都发挥着基础性和关键性的作用,是国家治理的"基石和重要保障"。
[Abstract]:At present, the abuse of financial power and waste of resources directly affect the effect of resource allocation, and become the main contradiction related to the survival of the country. The state audit should base itself on the existence of the country, give full play to the accountability after the event, correct the deviation in the incident and the basic function of the truthful report, so as to ensure the country to pass the current crisis of political corruption smoothly. Secondly, we should give full play to the functions of adjustment, service and foresight, start with the defects of the national system and system, pay attention to the top-level design of the whole country's governance, and enable the government to take the initiative in formulating policies. So that the country in the fierce international competition to achieve sustainable development. Finally, build the trust of the public to the government, and promote the public to participate in the government gradually and orderly by building the information platform. State auditing plays a fundamental and critical role in the process of survival, development and realization of good governance, and is the "cornerstone and important guarantee" of national governance.
【作者单位】：北京交通大学经济管理学院;
【基金】：审计署重点课题项目“论国家审计是国家治理的基石和重要保障”(15SJ1001)
【分类号】：F239.44

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