CAJ | 학술논문

国家治理导向下的国家审计对我国社会主义市场经济建设具有重要作用。考察古代、近代和当代三个不同发展阶段的国家审计职能，挖掘不同历史阶段的发展轨迹对当下我国国家审计职能的准确定位具有重要的启示意义。国家审计促进政府行政的法治化、高效化、廉洁化和透明化，以实现国家治理目标。国家治理导向下的国家审计职能应定位于监督、效率、公开和秩序职能，这使国家审计成为国家干预宏观经济运行和调控的有力支撑和工具。
국가치리도향하적국가심계대아국사회주의시장경제건설구유중요작용。고찰고대、근대화당대삼개불동발전계단적국가심계직능，알굴불동역사계단적발전궤적대당하아국국가심계직능적준학정위구유중요적계시의의。국가심계촉진정부행정적법치화、고효화、렴길화화투명화，이실현국가치리목표。국가치리도향하적국가심계직능응정위우감독、효솔、공개화질서직능，저사국가심계성위국가간예굉관경제운행화조공적유력지탱화공구。
Governance under the guide of national audit plays an important role to the construction of the socialist market econo -my in China.Visiting ancient, modern and contemporary three different stages of development of the national audit functions , exca-vating trajectory in different historical stages of the accurate positioning of China 's national audit function has important implications . The national audit to promote the government administrative government by law , highly efficient , clean and transparent , to achieve national governance .Governance under the guide of national audit function should be located in supervision function , efficiency, public and order , this makes the national audit of state intervention and regulation of operation of macro economy strong support and tools.