论国家治理与国家审计边界的界定

发布时间：2018-09-03 17:35

【摘要】：随着政府角色的定位与财政职能的演进,和我国从"自产国家"向"税收国家"过渡,对国家治理构成了巨大的挑战,意味着需要重新构建国家与社会关系。同时,国家审计与国家财政有着本质的内在联系,国家财政的转型必然要求和带动国家审计在国家治理中的地位和作用的转变。国家治理是通过提供公共产品来实现的,纳税人向国家缴纳税收的目的是为了换取满足其需要的公共产品,可见,公共产品在构建国家与社会的关系中处于至关重要的地位。为了实现公共产品高效、公平地满足纳税人的需要,作为国家治理系统中发挥监控作用的国家审计必须相应地变革。因此,本文提出将国家审计的客体定位于公共产品,以保障国家审计服务于国家治理、履行其公共受托社会责任、有效发挥"免疫系统"功能。
[Abstract]:With the orientation of government role and the evolution of fiscal function, and the transition from "self-producing country" to "tax country", China has posed a great challenge to the governance of the country, which means that it is necessary to rebuild the relationship between the state and the society. At the same time, the state audit has the intrinsic relation with the state finance, the transformation of the state finance must require and drive the change of the position and function of the state audit in the national governance. State governance is achieved by providing public goods. The purpose of taxpayers paying tax to the state is to exchange them for public goods that meet their needs. Therefore, public goods play an important role in the construction of the relationship between the state and society. In order to achieve high efficiency of public goods and meet the needs of taxpayers fairly, the state audit, which plays a monitoring role in the national governance system, must be transformed accordingly. Therefore, this paper puts forward that the object of state audit should be positioned as public goods in order to ensure that the state audit serves the governance of the country, fulfils its public fiduciary social responsibility, and effectively exerts the function of "immune system".
【作者单位】：北京交通大学经济管理学院;许昌学院;
【基金】：国家自然科学基金项目(项目批准号:71272055)的阶段性成果
【分类号】：D630;F239.44

【参考文献】