审计与经济研究
審計與經濟研究
심계여경제연구
Economy ＆ Audit Study
2015年
1期
3~16
,共null页
国家审计 国家治理 哲学本质 政治功能 经济边界 法治建设 文化建构 政府审计
國傢審計 國傢治理 哲學本質 政治功能 經濟邊界 法治建設 文化建構 政府審計
국가심계 국가치리 철학본질 정치공능 경제변계 법치건설 문화건구 정부심계
national audit; national governance; philosophical nature; political function; economic boundary; legal con- struction ; cultural construction; government audit
国家审计是国家治理的基石与保障，国家审计体现了国家政治意志，国家政治、经济和文化的发展又调整着国家审计的功能和边界。基于多学科视角探讨国家治理与国家审计的协同关系，揭示国家审计的哲学本质与政治功能，理清国家审计的经济边界，分析国家审计的法治建设与文化建构等基本问题，构建国家审计基础理论的分析框架，认为国家审计可以通过提升组织的设计与管理、政治制度的设计、合法化的基础及文化与社会等要素来改进国家治理。
國傢審計是國傢治理的基石與保障，國傢審計體現瞭國傢政治意誌，國傢政治、經濟和文化的髮展又調整著國傢審計的功能和邊界。基于多學科視角探討國傢治理與國傢審計的協同關繫，揭示國傢審計的哲學本質與政治功能，理清國傢審計的經濟邊界，分析國傢審計的法治建設與文化建構等基本問題，構建國傢審計基礎理論的分析框架，認為國傢審計可以通過提升組織的設計與管理、政治製度的設計、閤法化的基礎及文化與社會等要素來改進國傢治理。
국가심계시국가치리적기석여보장，국가심계체현료국가정치의지，국가정치、경제화문화적발전우조정착국가심계적공능화변계。기우다학과시각탐토국가치리여국가심계적협동관계，게시국가심계적철학본질여정치공능，리청국가심계적경제변계，분석국가심계적법치건설여문화건구등기본문제，구건국가심계기출이론적분석광가，인위국가심계가이통과제승조직적설계여관리、정치제도적설계、합법화적기출급문화여사회등요소래개진국가치리。
National audit is the cornerstone and guarantee of national governance embodying the national political will of na- tional audit and the development of national politics, economy and culture, and adjusting the function and boundary of national audit. By analyzing the collaboration between national governance and national audit, this paper first explores the philosophic nature and political function, and the economic boundary of the national audit; then analyzes the fundamental issues of legal and cultural construction of national audit; and finally deals with the analytical framework of basic theory of national audit. Therefore, the author maintains that we can improve the national governance by enhancing such cultural and social elements as the organizational design and management, the design of political system, and the legalized basis.
