南京审计学院学报
南京審計學院學報
남경심계학원학보
2014年
6期
104~112
,共null页
法治精神 国家审计 腐败治理 波兰 国家治理模式 转型国家 政府审计 审计监督 国家监督体系
法治精神 國傢審計 腐敗治理 波蘭 國傢治理模式 轉型國傢 政府審計 審計鑑督 國傢鑑督體繫
법치정신 국가심계 부패치리 파란 국가치리모식 전형국가 정부심계 심계감독 국가감독체계
nomocracy; national audit; corruption governance; Poland; model of state governance; transitional country; government audit; audit supervision; national supervision system
法治是现代国家治理的精髓。作为国家治理的重要内容,腐败治理必须严格依照法治的原则要求。处于转型阶段的波兰,其国家审计在法治的基础上依靠为议会制定法律提供服务、为政府制定政策提供服务、监督法律体系的运行、监督政府政策的执行四个路径服务于腐败治理的需要,最终实现国家审计"帮助建立一个更加完善的国家"的最高目标。
法治是現代國傢治理的精髓。作為國傢治理的重要內容,腐敗治理必鬚嚴格依照法治的原則要求。處于轉型階段的波蘭,其國傢審計在法治的基礎上依靠為議會製定法律提供服務、為政府製定政策提供服務、鑑督法律體繫的運行、鑑督政府政策的執行四箇路徑服務于腐敗治理的需要,最終實現國傢審計"幫助建立一箇更加完善的國傢"的最高目標。
법치시현대국가치리적정수。작위국가치리적중요내용,부패치리필수엄격의조법치적원칙요구。처우전형계단적파란,기국가심계재법치적기출상의고위의회제정법률제공복무、위정부제정정책제공복무、감독법률체계적운행、감독정부정책적집행사개로경복무우부패치리적수요,최종실현국가심계"방조건립일개경가완선적국가"적최고목표。
Nomocracy is the quintessence of modem countries. As an important part of state governance, corruption govern- ance ought to follow the principle of nomocracy. As far as Poland in the stage of transformation, the national audit relies on four ways to serve for corruption governance on the basis of nomocracy, namely, providing services for parliament to legislate laws, providing services for government to make policies, supervising the operation of legal system, supervising the implementation of government policies, thus making contributions to the supreme goal of national audit named "helping to make for a better state".