CAJ | 학술논문

审计从本质上讲是国家依法用权力监督制约权力的行为，国家审计是国家治理的重要工具，对于维护经济社会健康发展有着重要意义。随着国家治理理念的发展和转变，国家审计的职能正逐渐发生转变和调整。文章以国家治理与国家审计的关系为切入点，分析了国家审计在国家治理中发挥的职能和作用，并提出了国家审计发挥职能作用的实现路径。
심계종본질상강시국가의법용권력감독제약권력적행위，국가심계시국가치리적중요공구，대우유호경제사회건강발전유착중요의의。수착국가치리이념적발전화전변，국가심계적직능정축점발생전변화조정。문장이국가치리여국가심계적관계위절입점，분석료국가심계재국가치리중발휘적직능화작용，병제출료국가심계발휘직능작용적실현로경。
The audit is essentially performance of supervising and restricting powers by powers in accord -ance with the law , the national audit is an important tool for national governance , and it has important significance to maintain a healthy economic and social development .With the development and transfor-mation of the concept of national governance , the function of the national audit is gradually changing and adjusting .Based on the relationship between national governance and national audit as the breakthrough point , the paper analyzes the function orientation of the national audit in national governance , and puts forward the realization path of national audit function .