摘要
党的十七大明确提出了建立服务型政府的政府职能转型目标,然而成功转型取决于良好的国家治理。最新的世界银行评价报告反映我国国家治理水平偏低。在此背景下应充分发挥国家审计在国家治理中的作用,为实现政府职能转型提供保证。为此,我国国家审计应强化国家审计的监督功能,推进国家审计的评价功能,提升国家审计的前瞻功能。
The aim of the 17th National Congress of the Communist Party of China is to construct a service-oriented government and the successful transformation depends on the good state governance. The recent World Bank report indicates that China has a relative low level of state governance. Under this background, state auditing should play an important role in the sate governance to guarantee the transformation of government function. In this respect, state auditing should strengthen its function of supervision and promote its evaluative function and highlight its predictive function.
出处
《审计与经济研究》
CSSCI
北大核心
2009年第1期22-27,共6页
Journal of Audit & Economics
关键词
国家审计
政府职能
公共受托责任
国家治理
state auditing
government function
public accountability
state governance
