法家思想影响下的国家审计及路径选择

DOI：

中文关键词: 国家审计；法家思想；国家治理；审计特性；审计路径

英文关键词:National Audit, Legalism Thought, National Governance, Audit Characteristics, Audit Path

基金项目:

作者	单位
崔强1 张军2 崔彧焕3	1.江苏省海门市审计局，江苏南通 226100；2.北京物资学院商学院，北京 101100；3.北京林业大学经济管理学院，北京 100083

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中文摘要:

法家是诸子百家之一，曾对中国大一统中央集权封建国家的形成发挥过重大作用。法家因法（变）而兴，也因法（苛）而亡。法家文化同儒家、道家等文化一起构成了中国传统文化的有机组成部分。法家思想主要服务国家治理，而与国家审计形成交集。尽管今天国家审计与国际接轨步伐加快，审计体制改革正在进行中，但法家思想对国家审计的影响不可小觑。研究和汲取法家优秀思想因子，借鉴“法、术、势”理论，对于寻找切实可行的国家审计路径，推进中国国家治理，意义重大。

英文摘要:

Legalism is one of the Hundred Schools of Thought and once played a major big role in the formation of a unified centralized feudal state in China. Legalism started out with the law, but also died from the law. Legalism, together with Confucianism and Taoism, make up an integral part of Chinese traditional culture. Legalism thought mainly serve governance and overlap with the national audit. Although the national audit has a rapid progress with the international standards today and the reform of auditing system is already under way, the impact of Legalism on national audit cannot be overlooked. Researching the excellent thought factors from Legalist School and learning from the theory of laws、method and power, which are of great significance for finding the feasible path of national audit and promoting China's national governance.

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