审计与经济研究
審計與經濟研究
심계여경제연구
Economy ＆ Audit Study
2015年
3期
79~87
,共null页
国家审计 国家治理体系 善治 审计信号传递 政府审计 博弈分析 信息不对称 治理能力现代化
國傢審計 國傢治理體繫 善治 審計信號傳遞 政府審計 博弈分析 信息不對稱 治理能力現代化
국가심계 국가치리체계 선치 심계신호전체 정부심계 박혁분석 신식불대칭 치리능력현대화
national audit;national governance system;good governance;audit signal transmission ; government audit; game analysis; information asymmetry ; modernization of governance capacity
基于公共受托理论与信号传递理论,结合善治理论内涵及我国经济环境的现实分析结果,将国家治理的目标分为基础性目标和深层次目标,且对国家审计应发挥的治理功能进行分析;针对目前我国国家审计参与国家治理的瓶颈,利用博弈理论分析国家审计、政府与社会公众之间的信号传递,并建立国家审计参与国家治理的信号传递机制,以期提升国家治理效率。
基于公共受託理論與信號傳遞理論,結閤善治理論內涵及我國經濟環境的現實分析結果,將國傢治理的目標分為基礎性目標和深層次目標,且對國傢審計應髮揮的治理功能進行分析;針對目前我國國傢審計參與國傢治理的瓶頸,利用博弈理論分析國傢審計、政府與社會公衆之間的信號傳遞,併建立國傢審計參與國傢治理的信號傳遞機製,以期提升國傢治理效率。
기우공공수탁이론여신호전체이론,결합선치이론내함급아국경제배경적현실분석결과,장국가치리적목표분위기출성목표화심층차목표,차대국가심계응발휘적치리공능진행분석;침대목전아국국가심계삼여국가치리적병경,이용박혁이론분석국가심계、정부여사회공음지간적신호전체,병건입국가심계삼여국가치리적신호전체궤제,이기제승국가치리효솔。
As an endogenous system of national governance, government audit plays an important role in the realization of the objective of national governance. Combining with the connotation of good governance and the realistic results of economic environment in China, this paper defines the objectives of national governance as basic objective and deep - seated objective. Based on public accountability theory and signaling theory, we analyze the governance function of government audit, explore the bottlenecks of government audit participating in national governance. Based on the analyzing result of signaling transmission game among government audit, government and the public, we make an attempt to provide the signaling transmission mechanism on government audit participating in national governance in order to enhance the efficiency of national governance.
