总体国家安全观下国家审计功能的跃升:从风险揭示到安全治理
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教育部人文社科研究青年基金项目(23YJC810003);江苏省社科应用研究精品工程财经发展专项课题(25SCC01)


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    摘要:

    为响应“坚持围绕总体国家安全观开展审计”的重要指示,回顾国家审计四十余年发展历程,特别是立足自2014年以来维护国家安全的深化探索,探讨国家审计功能从风险揭示向安全治理跃升的内在逻辑。针对传统国家审计侧重微观验证、难以适配跨域性与系统性治理需求的局限,基于中华文明整体观与“治未病”智慧,梳理国家审计从维护经济秩序向服务总体安全拓展的历史进程。通过建立“政治-经济”双向互动机制,阐释国家审计发挥常态化“经济体检”功能,推动政治意图向下传导落实与经济风险沿“资金—项目—政策—政治”链条向上穿透反馈的闭环机理。在实践进路上,主张以研究型审计为引擎,坚守经济监督主责主业,培育专业化“特种部队”,构建涵盖微观基础、传导链条与宏观治理体系的“点—线—面”立体化安全屏障。国家审计功能的跃升旨在将国家审计实践学理化,实现国家审计向主动安全治理的功能进阶,为构建中国审计学自主知识体系提供原创性理论支撑。

    Abstract:

    In response to the strategic imperative of “conducting audit centered on the Overall National Security Concept”, this article explores the internal logic propelling the functional evolution of national audit from risk revelation to security governance. This analysis is grounded in a comprehensive review of the over-forty-year development of national audit, with particular emphasis on the deepened exploration of security maintenance since 2014. Traditional national audit, constrained by micro-level verification, often fails to address the cross-domain and systemic governance demands of the modern era. Rooted in the holistic philosophy and the preventive wisdom of “treating potential diseases” in the Chinese civilization, we map the historical trajectory of national audit as it expands from maintaining economic order to safeguarding overall national security.The study constructs a “politics-economy” bidirectional interaction mechanism to elucidate the closed-loop logic of national audit. Acting as a routine “economic check-up”, national audit not only facilitates the downward transmission of political intent but also ensures that economic risks are traced and fed back upward along the “funds-projects-policies-politics” chain. Regarding implementation, the paper identifies research-oriented audit as the primary engine. By anchoring in economic supervision and cultivating elite professional teams (“special forces”), audit institutions can erect a three-dimensional “point-line-plane” security barrier. This structure integrates micro-foundations, transmission chains, and macro-governance systems. This functional shift intends to theoretically substantiate national audit practices, steering national audit toward active security governance while contributing original support to China’s autonomous knowledge system in auditing.

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冯素坤,岳洪江.总体国家安全观下国家审计功能的跃升:从风险揭示到安全治理[J].南京审计大学学报,2026,23(2):23-33

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  • 在线发布日期: 2026-03-20
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