晏维龙a,韩峰b,汤二子b.新常态下的国家审计变革与发展[J].审计与经济研究,2016,(2):
新常态下的国家审计变革与发展
  
DOI:
中文关键词:  国家审计  国家治理  政府审计  国家审计革命  审计结果公告制度  价值理性审计  建设服务型审计  数字信息化审计  公权力全覆盖审计  智慧型审计  工具理性审计  批判型审计  机械型审计  财政财务收支审计  新常态
英文关键词:state audit  state audit revolution, good governance, state governance, government audit  publication system of audit results  value and reason audit  constructive service audit  smart audit  instrumental audit  critical audit  mechanical audit  fiscal and financial revenue and expenditure audit  public power coverage audit  new state
基金项目:江苏省高校优势学科建设工程二期项目(PAPD)
作者单位
晏维龙a,韩峰b,汤二子b 南京审计大学 a.南京审计大学 b.审计科学研究院江苏 南京211815 
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中文摘要:
      新常态下,我国经济、社会、政治等各领域均发生了深刻的变革,国家治理出现了新动向、新变化,国家审计发展面临新的机遇与挑战,国家审计必须顺应时势、适时变革、创新发展。为适应国家治理的新变化,国家审计在理念观念、功能作用、范围重点、方式方法等方面均需突破原有限制,朝着价值理性审计、建设服务型审计、数字信息化审计、公权力全覆盖审计的方向积极变革与创新发展。国家审计在完善国家治理、保障国家安全、维护经济秩序、促进生态文明建设、完善宏观调控、加强廉政建设、推动依法治国以及促进深化改革等方面发挥着越来越重要的作用。
英文摘要:
      Under the new state of economic development, China is undergoing a fundamental change in the field of economy, society and politics. The socialist state governance with Chinese characteristics is facing new challenges and opportunities which will promote a new audit revolution in the various fields and areas of state audit in China. Such a revolution will be a creative innovation with the development of economy, society, politics and culture which adapts to the new change of the demand, objective and mode in the state governance. It will a creative process to break the old limitation in the field of notion, function, mode and domain of state audit and turn to the goal of all rounded audit in terms of value and reason, constructive service, wisdom and public power value. Therefore, this revolution will have the features of openness, system, construction, smartness and wideness which will play an increasing role in promoting the perfection of state governance, guarantee of national security, maintenance of economic order, promotion of ecological civilization construction, improvement of macro economic regulation, strengthening of clean government, practice of rule of law and further reform.
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