corruption governance, government accountability, economic r

  本文关键词：腐败治理、政府问责与经济责任审计，由笔耕文化传播整理发布。

腐败治理、政府问责与经济责任审计

Corruption Governance, Government Accountability and Economic Responsibility Audit

[1]

Ma Zhijuan

南京审计学院国际审计学院,211815

文章摘要：腐败治理和政府问责存在密切的关系，腐败治理有利于政府问责的落实和责任政府的建立，政府问责的有效开展可以遏制腐败的发生，为腐败治理提供有效的途径。政府问责制与经济责任审计密不可分，经济责任审计是政府问责制进行“问责”之前必不可少的一环，经济责任审计与政府问责制之间是“查责”和“问责”的关系。从有效落实问责制的角度考虑，经济责任审计问责制可以说是政府问责制的一部分，其有效开展将有利于腐败治理。本文以政府问责为纽带将腐败治理和经济责任审计联系在一起，试图从完善经济责任审计问责制的视角，，寻找治理腐败的有效途径。

Abstr：There is a close relationship between corruption governance and government accountability. Corruption governance is beneficial for the establishment of government accountability. The effective implementation of the gov- ernment accountability can curb the incidence of corruption and provide an effective way for corruption governance. Government accountability and economic responsibility audit are inseparable. Economic responsibility audit is indis- pensable before conducting ＂accountability system＂. The relationship between economic responsibility auditing and government accountability system is to be understood as ＂accountability＂ and ＂check responsibility＂. From the viewpoint of effective implementation of the accountability system, economic responsibility audit accountability can be used as a part of government accountability. The effective implementation of economic responsibility audit of will benefit the establishment of corrupt governance. In this paper, the government accountability is viewed as a link to combine corruption governance and economic responsibility audit with an aim to look for an effective way to deal with the problem of corruption from the perspective of improving the economic responsibility audit accountabilitv.

文章关键词：

Keyword：:corruption governance, government accountability, economic responsibility audit

课题项目：本文系江苏省教育厅2013年度高校哲学社会科学基金资助项目“国家审计监督公共权力运行的路径研究（2013SJB790041）”、江苏省优势学科“审计科学与技术”预研项目“国家治理视角下绩效审计重大问题研究（YSXKKT35）”的阶段性研究成果之一.

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  本文关键词：腐败治理、政府问责与经济责任审计，由笔耕文化传播整理发布。