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