财经理论与实践
財經理論與實踐
재경이론여실천
The Theory and Practice of Finance and Economics
2014年
2期
98~102
,共null页
国家经济安全 国家审计 理论基础 基本依据 作用机理
國傢經濟安全 國傢審計 理論基礎 基本依據 作用機理
국가경제안전 국가심계 이론기출 기본의거 작용궤리
National Economic Security; National Audit; Theoretical Foundation; Basic justifications; Working Mechanism
国家审计是国家经济安全保障体系中的重要组成部分,在该体系中处于最基础、最重要和最具操作性的地位。维护国家经济安全是国家审计的首要任务。文章探讨了国家审计维护经济安全的理论基础、基本依据与作用机理,研究发现:国家审计维护经济安全的理论基础溯源于受托责任理论和公共选择理论,基本依据涵盖审计产生原始动因与审计目标、公共受托责任、审计法定职责和免疫系统功能四个方面,作用机理涉及国家审计工作的监测、鉴证、预防、预警、纠偏和修复六个维度。
國傢審計是國傢經濟安全保障體繫中的重要組成部分,在該體繫中處于最基礎、最重要和最具操作性的地位。維護國傢經濟安全是國傢審計的首要任務。文章探討瞭國傢審計維護經濟安全的理論基礎、基本依據與作用機理,研究髮現:國傢審計維護經濟安全的理論基礎溯源于受託責任理論和公共選擇理論,基本依據涵蓋審計產生原始動因與審計目標、公共受託責任、審計法定職責和免疫繫統功能四箇方麵,作用機理涉及國傢審計工作的鑑測、鑒證、預防、預警、糾偏和脩複六箇維度。
국가심계시국가경제안전보장체계중적중요조성부분,재해체계중처우최기출、최중요화최구조작성적지위。유호국가경제안전시국가심계적수요임무。문장탐토료국가심계유호경제안전적이론기출、기본의거여작용궤리,연구발현:국가심계유호경제안전적이론기출소원우수탁책임이론화공공선택이론,기본의거함개심계산생원시동인여심계목표、공공수탁책임、심계법정직책화면역계통공능사개방면,작용궤리섭급국가심계공작적감측、감증、예방、예경、규편화수복륙개유도。
The national audit is a significant component of national economic security system. Safeguarding the national economic security is the fundamental objective of the national audit. This paper attempts an exploration into the theoretical foundation, the basic justifications and the working mechanism for national audit safeguarding national economic security. It finds that the theoretical foundation of national audit safeguarding economic security originates in the theory of property right and public selection theory; the basic justifications include the original motivation for audit, the audit objectives, public accountability, the statutory duties of auditors, the immune system and so on; the working mechanism involves the monitoring, identification, prevention, pre-warning, correction and rehabilitation functions.