摘要
国家治理构造、监督构造和国家审计之间的关系是一个复杂但是具有重要实践意义的问题。本文通过研究总结唐、明二朝的历史经验和三者的构造方式,首先以唐代和明代这两个中国历史上具有鲜明特点并且有很大差异的朝代进行分析,以验证这个理论框架。然后,从制度变迁的角度出发提出引起三者之间关系变化的理论框架。主要结论是:国家治理构造、监督构造和国家审计的关系是受托责任的要求决定其发展方向,博弈均衡的结果决定三者之间具体的关系。
the relationship between national governance structure, supervision structure and national audit is a complex but important practical significance. Summarized in this paper, through research the historical experience of the Tang and Ming Dynasties and their structure, first in the Tang Dynasty and the Ming Dynasty two Chinese history with distinctive characteristics and differences of the two dynasties were analyzed. In order to verify the theoretical framework. Then, it puts forward the theoretical framework of the relationship between the three changes from the perspective of institutional change. The main conclusion is： the relationship between the structure of national governance, supervision structure and national audit is： the requirements of the fiduciary responsibility to determine the direction of its development, the results of the game equilibrium between the specific relationship between the three.
出处
《江苏商论》
2016年第2期86-88,共3页
Jiangsu Commercial Forum
关键词
国家治理
监督构造
国家审计
制度变迁
受托责任
博弈均衡
national governance
supervision structure
national audit
institutional change
fiduciary duty
game equilibrium
