期刊论文

On the Strategic Objectives and Implementation Path of National Audit Governance

中文

长沙理工大学学报(社会科学版)

1672-934X

2017

32

6

113-121

10.16573/j.cnki.1672-934x.2017.06.018

交通建设工程项目“跟踪审计方法及应用研究”（201426）；

本校为第一机构

国家审计治理是国家治理系统中的一种内生的、长效的监控治理子系统。文章以组织治理、路径依赖和利益相关者理论为指导,论述国家审计治理具有全面性、监控性、免疫性、适应性及和谐性的"五性"特征;明晰定位了国家审计治理能力现代化是国家审计治理的战略目标;透视了国家审计治理的六个具体实现路径;刻画了国家审计治理实现路径的"六化"结构图谱;旨在拓展和深化国家审计治理理论,确保国家审计治理的实现效率。

National audit governance is an endogenetic,long-term subsystem of monitoring and governing in the national governance system.Guided by organization governance,path dependence and stakeholder theory,this article discusses the five characteristics of the national audit governance-comprehensiveness,monitoring,immunity,adaptability and harmony;clearly illustrates the modernization of capacity is the strategic goal of national audit governance;decides six specific paths of implementing national audit governance;and describes the structure map of these paths;all of them aiming to broaden and deepen...