审计研究
審計研究
심계연구
Audit Research
2014年
1期
18~23
,共null页
国家审计政治信任塔西佗陷阱
國傢審計政治信任塔西佗陷阱
국가심계정치신임탑서타함정
national auditing, political trust, Tacitus Trap
本文以“塔西佗陷阱”为切入点，分析了国家审计、政治信任和国家治理的关系。政治信任与国家治理相辅相成，国家审计具有提升政治信任的功能，通过提升公众的政治信任实现善治。结合政治信任“悖论”，剖析了国家审计通过揭示、预防和抵御机制提升政治信任的机理，并从政党、政府、政府官员、政策制度等四个维度的视角阐述了国家审计提升政治信任的路径；以此为基础描述了政治信任视角下国家审计的六大发展趋势。
本文以“塔西佗陷阱”為切入點，分析瞭國傢審計、政治信任和國傢治理的關繫。政治信任與國傢治理相輔相成，國傢審計具有提升政治信任的功能，通過提升公衆的政治信任實現善治。結閤政治信任“悖論”，剖析瞭國傢審計通過揭示、預防和牴禦機製提升政治信任的機理，併從政黨、政府、政府官員、政策製度等四箇維度的視角闡述瞭國傢審計提升政治信任的路徑；以此為基礎描述瞭政治信任視角下國傢審計的六大髮展趨勢。
본문이“탑서타함정”위절입점，분석료국가심계、정치신임화국가치리적관계。정치신임여국가치리상보상성，국가심계구유제승정치신임적공능，통과제승공음적정치신임실현선치。결합정치신임“패론”，부석료국가심계통과게시、예방화저어궤제제승정치신임적궤리，병종정당、정부、정부관원、정책제도등사개유도적시각천술료국가심계제승정치신임적로경；이차위기출묘술료정치신임시각하국가심계적륙대발전추세。
On the basis of Tacitus trap, this paper analyzes the relationship of national auditing, political trust and national governance. Political trust and national governance should be complementary to each other. National audi- ting has the ruction of promoting political trust. It promotes the public political trust and then carries out good gov- ernance. In combination with the ＂political trust paradox＂, this paper also discusses how national auditing promotes political trust by means of disclosure mechanism, preventive mechanism and defensive mechanism and expounds the approaches to promote political trust from the prospect of political parties, governments , governmental officials and governmental policies. Finally, the paper depicts the six directions of the development of national auditing from the viewpoint of political trust.
