本文關鍵詞：腐敗治理、政府問責與經濟責任審計，由筆耕文化傳播整理發(fā)布。

腐敗治理、政府問責與經濟責任審計

Corruption Governance, Government Accountability and Economic Responsibility Audit

[1]

Ma Zhijuan

南京審計學院國際審計學院,211815

文章摘要：腐敗治理和政府問責存在密切的關系，腐敗治理有利于政府問責的落實和責任政府的建立，政府問責的有效開展可以遏制腐敗的發(fā)生，為腐敗治理提供有效的途徑。政府問責制與經濟責任審計密不可分，經濟責任審計是政府問責制進行“問責”之前必不可少的一環(huán)，經濟責任審計與政府問責制之間是“查責”和“問責”的關系。從有效落實問責制的角度考慮，經濟責任審計問責制可以說是政府問責制的一部分，其有效開展將有利于腐敗治理。本文以政府問責為紐帶將腐敗治理和經濟責任審計聯系在一起，試圖從完善經濟責任審計問責制的視角，，尋找治理腐敗的有效途徑。

Abstr：There is a close relationship between corruption governance and government accountability. Corruption governance is beneficial for the establishment of government accountability. The effective implementation of the gov- ernment accountability can curb the incidence of corruption and provide an effective way for corruption governance. Government accountability and economic responsibility audit are inseparable. Economic responsibility audit is indis- pensable before conducting ＂accountability system＂. The relationship between economic responsibility auditing and government accountability system is to be understood as ＂accountability＂ and ＂check responsibility＂. From the viewpoint of effective implementation of the accountability system, economic responsibility audit accountability can be used as a part of government accountability. The effective implementation of economic responsibility audit of will benefit the establishment of corrupt governance. In this paper, the government accountability is viewed as a link to combine corruption governance and economic responsibility audit with an aim to look for an effective way to deal with the problem of corruption from the perspective of improving the economic responsibility audit accountabilitv.

文章關鍵詞：

Keyword：:corruption governance, government accountability, economic responsibility audit

課題項目：本文系江蘇省教育廳2013年度高校哲學社會科學基金資助項目“國家審計監(jiān)督公共權力運行的路徑研究（2013SJB790041）”、江蘇省優(yōu)勢學科“審計科學與技術”預研項目“國家治理視角下績效審計重大問題研究（YSXKKT35）”的階段性研究成果之一.

作者信息：會員可見

  本文關鍵詞：腐敗治理、政府問責與經濟責任審計，由筆耕文化傳播整理發(fā)布。