CAJ | 학술논문

随着政府角色的定位与财政职能的演进，和我国从“自产国家”向“税收国家”过渡，对国家治理构成了巨大的挑战，意味着需要重新构建国家与社会关系。同时，国家审计与国家财政有着本质的内在联系，国家财政的转型必然要求和带动国家审计在国家治理中的地位和作用的转变。国家治理是通过提供公共产品来实现的，纳税人向国家缴纳税收的目的是为了换取满足其需要的公共产品，可见，公共产品在构建国家与社会的关系中处于至关重要的地位。为了实现公共产品高效、公平地满足纳税人的需要，作为国家治理系统中发挥监控作用的国家审计必须相应地变革。因此，本文提出将国家审计的客体定位于公共产品，以保障国家审计服务于国家治理、履行其公共受托社会责任、有效发挥“免疫系统”功能。
수착정부각색적정위여재정직능적연진，화아국종“자산국가”향“세수국가”과도，대국가치리구성료거대적도전，의미착수요중신구건국가여사회관계。동시，국가심계여국가재정유착본질적내재련계，국가재정적전형필연요구화대동국가심계재국가치리중적지위화작용적전변。국가치리시통과제공공공산품래실현적，납세인향국가격납세수적목적시위료환취만족기수요적공공산품，가견，공공산품재구건국가여사회적관계중처우지관중요적지위。위료실현공공산품고효、공평지만족납세인적수요，작위국가치리계통중발휘감공작용적국가심계필수상응지변혁。인차，본문제출장국가심계적객체정위우공공산품，이보장국가심계복무우국가치리、리행기공공수탁사회책임、유효발휘“면역계통”공능。
China gradually tranform to the ＂tax state＂ from the ＂home-grown state＂. The transformation of national financial poses a great challenge to national governance, and implies the need to re-build the relationship hetween state and society. Meanwhile, the transformation of national financial demands and drives the transfbrmation of status and role of national audit in national governance, due to the intrinsic link between national audit and national finan- cial. National governance is achieved through the provision of public goods, for which taxpayers pay taxes Io the state in exchange to meet their needs. It is thus clear that public goods play a critical role in building the relations between state and society. In order to meet the needs of public goods serving taxpayers efficiently and equitably, na- tional audit as a monitor in country＇s governance system must change accordingly. Therefore, this paper proposes to pitch the object of national audit on public goods, in order to ensure the immune system function of national audit effectively, servicing in national governance, fulfilling accountability.