CAJ | 학술논문

国家审计是为满足国家治理的客观需要而产生和发展的，是国家政治制度的重要组成部分，发挥着国家治理的基石和重要保障作用。国家治理的目标决定了国家审计的发展方向，国家治理的模式决定了国家审计的制度形态。当前，国内外环境复杂多变，随着全面深化改革的协同推进与依法治国战略的全面实施，我国国家治理诸多领域得到新发展，对国家审计提出了新要求。本文在深入分析当前国家治理中全面、法治、改革、高质效、反腐、民本、高科技等七个新动向的基础上，结合党的十八届四中全会决定和《国务院关于加强审计工作的意见》对审计工作的重大部署，深入探讨并提出强化政策执行跟踪审计、依法审计、绩效审计、反腐审计、民生审计等方面的建议，以便国家审计适应国家治理新动向，更好地发挥基石和重要保障作用。
국가심계시위만족국가치리적객관수요이산생화발전적，시국가정치제도적중요조성부분，발휘착국가치리적기석화중요보장작용。국가치리적목표결정료국가심계적발전방향，국가치리적모식결정료국가심계적제도형태。당전，국내외배경복잡다변，수착전면심화개혁적협동추진여의법치국전략적전면실시，아국국가치리제다영역득도신발전，대국가심계제출료신요구。본문재심입분석당전국가치리중전면、법치、개혁、고질효、반부、민본、고과기등칠개신동향적기출상，결합당적십팔계사중전회결정화《국무원관우가강심계공작적의견》대심계공작적중대부서，심입탐토병제출강화정책집행근종심계、의법심계、적효심계、반부심계、민생심계등방면적건의，이편국가심계괄응국가치리신동향，경호지발휘기석화중요보장작용。
National audit is born and developing to meet the objective need of national governance. It＇s an important part of the country＇s political system and also is the cornerstone and guarantee of national governance. The goal of national governance determines the development direction of national audit. Governance pattern determines the form of national audit system. At present, the internal and external environment is complicated. With comprehensively deepen reform and deployment of the strategy of building a country under ＂the socialist rule of law＂, there are new requirements of the national audit because of new development of governance in our country. This paper will thor- oughly discuss suggestions of how national audit can adapt to the new trends of national governance and how national audit can play the role of cornerstone and guarantee in national governance, based on going deep into the analysis of comprehensive, the rule of law, reform, high quality and efficiency, anti-corruption, people-oriented, high-tech types of the new trend of the governance and combined with the decisions of the fourth plenary session of the 18th Com- munist Party of China （CPC） Central Committee and major deployment of audit work based on opinions of strength- ening the audit work from the State Council.