本文關(guān)鍵詞：腐敗治理、政府問責(zé)與經(jīng)濟(jì)責(zé)任審計(jì)，由筆耕文化傳播整理發(fā)布。

腐敗治理、政府問責(zé)與經(jīng)濟(jì)責(zé)任審計(jì)

Corruption Governance, Government Accountability and Economic Responsibility Audit

[1]

Ma Zhijuan

南京審計(jì)學(xué)院國際審計(jì)學(xué)院,211815

文章摘要：腐敗治理和政府問責(zé)存在密切的關(guān)系，腐敗治理有利于政府問責(zé)的落實(shí)和責(zé)任政府的建立，政府問責(zé)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(zé)制與經(jīng)濟(jì)責(zé)任審計(jì)密不可分，經(jīng)濟(jì)責(zé)任審計(jì)是政府問責(zé)制進(jìn)行“問責(zé)”之前必不可少的一環(huán)，經(jīng)濟(jì)責(zé)任審計(jì)與政府問責(zé)制之間是“查責(zé)”和“問責(zé)”的關(guān)系。從有效落實(shí)問責(zé)制的角度考慮，經(jīng)濟(jì)責(zé)任審計(jì)問責(zé)制可以說是政府問責(zé)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(zé)為紐帶將腐敗治理和經(jīng)濟(jì)責(zé)任審計(jì)聯(lián)系在一起，試圖從完善經(jīng)濟(jì)責(zé)任審計(jì)問責(zé)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(guān)鍵詞：

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

課題項(xiàng)目：本文系江蘇省教育廳2013年度高校哲學(xué)社會科學(xué)基金資助項(xiàng)目“國家審計(jì)監(jiān)督公共權(quán)力運(yùn)行的路徑研究（2013SJB790041）”、江蘇省優(yōu)勢學(xué)科“審計(jì)科學(xué)與技術(shù)”預(yù)研項(xiàng)目“國家治理視角下績效審計(jì)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(guān)鍵詞：腐敗治理、政府問責(zé)與經(jīng)濟(jì)責(zé)任審計(jì)，由筆耕文化傳播整理發(fā)布。