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治理现代化下国家审计职能演变历程、理论逻辑与实现路径

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随着国家治理现代化新发展格局的提出,国家审计职能日趋多元化、复杂化,因而,从治理导向视角下对国家审计职能演变以及发挥进行研究具有重要现实意义.基于此,本文系统回溯了在我国历史长河中国家审计在不同国家体制下的职能变更,通过政治输入理论明晰了国家审计为谁服务、监督谁以及监督什么的问题,阐明了审计机构的具体设置,同时依据政治输出理论深入分析了国家审计在国家治理中的决策、调节以及执行三方面的效能输出,进而对国家审计的职能定位进行了有效辨识.在理论分析的基础上,进一步从现实需要、具体路径、保障路径对国家审计治理职能的实现路径做出了详细阐释,从而深刻把握国家审计助力国家治理现代化实现的职能作用.
The Evolution, Theoretical Logic and Realisation Path of National Audit Functions under Governance Modernisation
With the new development pattern of national governance modernisation, the functions of national audit are becoming more and more diversified and complex, so it is of great practical significance to study the evolution of the functions of national audit and the play of national audit from the perspective of governance orientation.Based on this, this paper systematically traces back the function changes of national audit in different national systems in the long history of China, clarifies the issues of who the national audit serves, who it supervises, and what it supervises through the political input theory, and clarifies the specific settings of the audit institutions, and at the same time, analyses in-depth the efficacy outputs of the national audit in terms of decision-making, regulation, and implementation in the national governance according to the political output theory, and then makes effective positioning of the national audit function.The functional positioning of national audit is effectively identified.On the basis of theoretical analysis, the path of realising the governance function of national audit is further explained in detail from the practical needs, specific path and guarantee path, so as to deeply grasp the function of national audit in helping the modernisation of national governance.

national governancenational aduithistorical developmenttheoretical logic

张瑛、曾柳倩

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西北政法大学 商学院,西安710122

国家治理 国家审计 历史沿革 理论逻辑

2024

北方工业大学学报
北方工业大学

北方工业大学学报

影响因子:0.368
ISSN:1001-5477
年,卷(期):2024.36(2)