国家审计本质再认识 ——基于国家审计结果公告的扎根研究
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Re-understanding of the Nature of National Auditting: Grounded Theory Perspective Based on the Announcement of National Audit Results
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    摘要:

    国家审计是一个内生于国家治理体系的信息反馈系统,其职能是对国家治理体系运行状态情况与治理效果的信息反馈,对治理体系的稳态作出评价;其通过多种形式的反馈载体,将国家治理体系运行中存在的问题和效果的偏离情况作出稳态评价并向治理者报告,提出非强制性的纠偏反馈审计意见和完善体制机制的抗扰反馈审计建议。国家审计反馈系统的要素包括反馈过程、反馈对象、反馈方式、反馈时限、反馈内容等,其主要特征为不具有行政强制权力,不代替行政管理、纪检监察、司法等部门的权限,国家审计主体与落实责任主体相分离。

    Abstract:

    The national auditing is an information feedback system endogenous to the national governance system. Its function is to provide information feedback on the operation status and governance effect of the national governancesystem, and to evaluate the steady state of the governance system.Through various forms of feedback carriers, the national auditing reports the problems and deviations in the operation of the national governance system as steady-state errors to the governor, and proposes non-mandatory correction feedback audit opinions and perfect system mechanisms and anti-disturbance feedback audit recommendations. The elements of the national auditing feedback system include the feedback process, the feedback object, the feedback method, the feedback time limit, and the feedback content. The main feature of national auditing is that it does not have admini-strative coercive power, and does not replace the authority of administrative management, discipline inspection and supervision, and judicial departments; and the subject of national auditing is separate from that of implementation responsibility.

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熊宇昊.国家审计本质再认识 ——基于国家审计结果公告的扎根研究[J].《湖南工业大学学报(社会科学版)》,2022,27(4):59-68.

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  • 收稿日期:2022-02-22
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  • 在线发布日期: 2022-08-24
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