摘要
国家审计与国家经济安全的内在逻辑与外在联系都表明二者存在密切相关性。一些发达国家将国家经济安全风险防御重任赋予国家审计。文章通过比较分析后,笔者认为我国经济安全正在"倒逼"国家审计承担责任,但由于我国国家审计风险防御系统存在缺陷,风险防御能力较低,国家审计只有转变和创新审计职能才可肩负此任。我国政府应尽快考虑和部署国家经济风险防御战略,构建国家经济安全平台和完善国家经济安全防御系统,建设国家经济安全风险评价体系,监测和防御国家经济安全风险,国家审计应当成为经济安全风险防御和风险评价的核心主体。
The innate logic and external relation between state audit and national economic security show that both of them are closely related. Some developed countries bestow the defense of national economic security on state audit. This article, based on comparative analysis, argues that the economic security in China is ＂forcing backward＂ state audit to shoulder the responsibility. Due to the flaws on the defense system of our state audit, the ability to defend against risk is very low, so the state audit must change and update their function so as to shoulder the responsibility. Our government should consider and deploy rapidly state economic risk defense strategy, construct national economic security platform and improve national economic security defense system, establish national assessment system of economic security, monitor and defend national economic security risk and become the essential subject in defense of risk in economic security and risk assessment.
出处
《求是学刊》
CSSCI
北大核心
2011年第6期47-52,共6页
Seeking Truth
关键词
国家经济安全
政府绩效审计
免疫系统
辨析与借鉴
national economic security
governmental performance audit
immune system
discrimination and reference
