河北经贸大学学报
河北經貿大學學報
하북경무대학학보
Journal of Hebei University of Economics and Trade
2015年
6期
99-103
,共5页
申富平%王砚书%董丽英%郭颖
申富平%王硯書%董麗英%郭穎
신부평%왕연서%동려영%곽영
国家审计%国家良治%绩效审计%社会责任审计%审计监督%廉洁行政%政府效能%和谐社会
國傢審計%國傢良治%績效審計%社會責任審計%審計鑑督%廉潔行政%政府效能%和諧社會
국가심계%국가량치%적효심계%사회책임심계%심계감독%렴길행정%정부효능%화해사회
national audit%good governance%performance audit%the social responsibility audit%audit supervision%clean and honest administration%the government efficiency%harmonious society
在推动国家良治的进程中，国家审计发挥作用的路径有四：一是针对国家治理所依赖的经济基础进行的“财政财务收支审计”；二是针对国家治理效果进行的“绩效审计”；三是针对国家治理掌权者所进行的“经济责任审计”；四是前三种路径的拔高、升华和统一终点，即为实现推动社会进步和构建和谐社会最终达到国家良治目标而进行的社会责任审计。
在推動國傢良治的進程中，國傢審計髮揮作用的路徑有四：一是針對國傢治理所依賴的經濟基礎進行的“財政財務收支審計”；二是針對國傢治理效果進行的“績效審計”；三是針對國傢治理掌權者所進行的“經濟責任審計”；四是前三種路徑的拔高、升華和統一終點，即為實現推動社會進步和構建和諧社會最終達到國傢良治目標而進行的社會責任審計。
재추동국가량치적진정중，국가심계발휘작용적로경유사：일시침대국가치리소의뢰적경제기출진행적“재정재무수지심계”；이시침대국가치리효과진행적“적효심계”；삼시침대국가치리장권자소진행적“경제책임심계”；사시전삼충로경적발고、승화화통일종점，즉위실현추동사회진보화구건화해사회최종체도국가량치목표이진행적사회책임심계。
In the process of national good governance, the national audit plays a role from four paths: the first one is the financial audit on the revenues and expenditures based on the economic foundation of the national governance dependence on. The second one is the performance audit in view of the national governance effect. The third one is the economic responsibility audit aimed at governance authority. The fourth one is the overstating, sublimation and unified end of first three paths, namely the social responsibility audit for the final goal of promoting social progress and the construction of harmonious society and then to the good national governance.
