【作者】 唐滔智； 朱锦余；

【Author】 Taozhi Tang;Jinyu Zhu;School of Accounting,Yunnan University of Finance and Economics;

【机构】 云南财经大学会计学院；

【摘要】 只有从国家治理的高度认识政府审计的本质,才能在国家治理框架下拓展政府审计职能,使政府审计发挥更大的作用。本文结合中国国情,系统地研究了国家治理框架下政府审计职能拓展问题,全面探讨了政府审计职能科学、合理的拓展方向及实现路径,为政府审计实务发展提供了理论依据。本文提出政策评估、财政金融风险评估与防范等职能,是中国政府审计所必须具有的职能。更多还原

【Abstract】 Only detecting the nature of government audit from the national governance perspective,the government audit function can be extended and the government audit may play more important role.In light of China’s unique national circumstances,the paper systematically examines the issues relating to the extension of the government audit function under the national governance framework and comprehensively explores its extending directions and realizing approaches,and provides theoretical basis for the government audit practice.The author argue that China’s government audit needs such extensions as policy evaluation,fiscal and financial risk assessment and prevention.更多还原