审计研究
審計研究
심계연구
Audit Research
2011年
6期
3~8
,共null页
国家审计 国家治理 政治学 免疫系统
國傢審計 國傢治理 政治學 免疫繫統
국가심계 국가치리 정치학 면역계통
government audit, state governance, political science, immune system
国家审计是国家治理中的“免疫系统”这一观点是国家审计研究与政治学相结合的产物。国家审计是国家治理中“免疫系统”的一个子系统，其实质是一种权力制约行为，其职责更多的是一种对受托经济责任的“检查与证明”。基于此，审计工作重心的确立应以政治发展为基础，包括：维护好人民群众根本利益、满足国家治理中各方面审计监督需求、以财政审计为基点并不断扩展审计领域、维护法治建设和发挥权力制约功能。
國傢審計是國傢治理中的“免疫繫統”這一觀點是國傢審計研究與政治學相結閤的產物。國傢審計是國傢治理中“免疫繫統”的一箇子繫統，其實質是一種權力製約行為，其職責更多的是一種對受託經濟責任的“檢查與證明”。基于此，審計工作重心的確立應以政治髮展為基礎，包括：維護好人民群衆根本利益、滿足國傢治理中各方麵審計鑑督需求、以財政審計為基點併不斷擴展審計領域、維護法治建設和髮揮權力製約功能。
국가심계시국가치리중적“면역계통”저일관점시국가심계연구여정치학상결합적산물。국가심계시국가치리중“면역계통”적일개자계통，기실질시일충권력제약행위，기직책경다적시일충대수탁경제책임적“검사여증명”。기우차，심계공작중심적학립응이정치발전위기출，포괄：유호호인민군음근본이익、만족국가치리중각방면심계감독수구、이재정심계위기점병불단확전심계영역、유호법치건설화발휘권력제약공능。
This proposition that government audit belongs to the immune system of state governance is the result of the interaction between government audit research and political studies. The ＂Audit Immune System＂ should be a subsystem of the ＂Immune System＂ of state governance, whose essence is a power constraint, whose role is mainly to attest and certify accountability. The primacy of auditing work should be established on the basis of political development and include/maintaining well the fundamental interests of the people, meeting the requirements of the supervision of audit of state governance, constantly expanding the audit field with financial audit as the base, maintaining legal system construction and playing the power restriction function.
