东北师大学报：哲学社会科学版
東北師大學報：哲學社會科學版
동북사대학보：철학사회과학판
Journal of Northeast Normal University(Social Science)
2013年
1期
48~51
,共null页
国家审计 国家治理 审计责任
國傢審計 國傢治理 審計責任
국가심계 국가치리 심계책임
National Audit; National Governance; Audit Responsibilities
国家审计在国家治理体系中发挥着＂免疫＂之功效,两者是相互促进、共同发展的紧密关系。审计责任是国家审计在治理领域的实现方式,至少表现以下方面：改善宏观经济调控政策、国有资产保值增值、维护市场经济秩序、健全责任追究机制。因此,国家审计的责任承担已经成为推进国家治理不可或缺的重要力量。
國傢審計在國傢治理體繫中髮揮著＂免疫＂之功效,兩者是相互促進、共同髮展的緊密關繫。審計責任是國傢審計在治理領域的實現方式,至少錶現以下方麵：改善宏觀經濟調控政策、國有資產保值增值、維護市場經濟秩序、健全責任追究機製。因此,國傢審計的責任承擔已經成為推進國傢治理不可或缺的重要力量。
국가심계재국가치리체계중발휘착＂면역＂지공효,량자시상호촉진、공동발전적긴밀관계。심계책임시국가심계재치리영역적실현방식,지소표현이하방면：개선굉관경제조공정책、국유자산보치증치、유호시장경제질서、건전책임추구궤제。인차,국가심계적책임승담이경성위추진국가치리불가혹결적중요역량。
National audit is an ＂immune＂ subsystem in national governance systems,and there is relationship of promoting mutual and common development in both.Responsibility of audit is a implementation of national audit in governance,and shows the following at least：Improving policy of macroeconomic regulation,safeguard value of state-owned assets,maintain order of market economy and perfect responsibility mechanism.Therefore,responsibility of national audit responsibility has become an important force of promoting national governance.
