金太军a,b,赵军锋a.国家审计学科建设论纲——基于政治学视角的分析[J].审计与经济研究,2018,(3):
国家审计学科建设论纲——基于政治学视角的分析
  
DOI:
中文关键词:  国家审计  学科论纲  政治学  实践属性  学科定位  学科属性  学科设置  学科规范  方法论
英文关键词:state audit  specialty guideline  politics  practice attributes  specialty location  specialty attributes  specialty set up  specialty norms  methodology
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作者单位
金太军a,b,赵军锋a 南京审计大学 a.公共管理学院b.国家治理与国家审计研究院江苏 南京211815 
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中文摘要:
      国家审计的实践发展呼唤建立国家审计一级学科。国家审计学科建设既受到国家审计实践属性影响,又受到国家审计科学研究纲领制约。国家审计的实践属性是政治性与技术性的结合,政治性是其本质属性。国家审计的学科定位是一门具有交叉性的应用型学科;学科属性是一门独立的、与政治学学科联系密切的、属于法学门类的一级学科;学科设置除了包括常规的“国家审计学科、社会审计学科、内部审计学科、审计技术与方法”之外,还应增设“审计政治学、审计管理学和国际审计学科”共七个二级学科;同时,积极完善国家审计学科规范和方法论,即大力培养国家审计学科的学术共同体,通过多方合作、多学科融合与多元方法综合,形成国家审计学科建设的合力。这七个方面共同构成了国家审计学科建设论纲。
英文摘要:
      The development of sate-audit practice calls for the establishment of state audit as a firs-grade specialty. The construction of state audit is both influenced by the attributes of state audit practice and restricted by the study outline of state audit specialty. The attribute of state audit practice is a combination of politics and technology, and politics being the fundamnental attribute. The positioning of state auditspecialty is a interdiciplinary applied science. The specialty attribute of state audit is an independent first grade specialty related to the science of politics and falls into the category of law. The content of the specialty includes not only such regular subjects as state audit, social audit, internal audit,audit techniques and methods, but also expands to audit politics, audit management ,and international audit,thus making up of seven second grade specialties. Meanwhile, efforts should be made to perfect the standards and methodology of state audit,that is, developing an academic community of state audit, and through multi-lateral co-operation, integration of multi-disciplines and methodologies and finally forming a combined force of state audit specialty. The above seven aspects consists of the construction guideline of state audit specialty
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