【作者】 陈希晖； 陈骏；

【Author】 Chen Xihui Wang Huijin Chen Jun

【机构】 南京审计学院； 东南大学；

【摘要】 金融危机在考验国家的政府治理水平的同时也会为完善政府治理提供契机。本文认为,政府预算和政府审计是实现善治政府的重要工具,是政府自觉履行公共受托责任的重要制度安排,公共受托责任是政府审计与政府预算互动的基础,政府预算和政府审计相互依存、相互促进,两者良性互动,必须用公共治理的理念来推动两者的协调和发展。更多还原

【Abstract】 When Financial crisis in test governance level it will also provide opportunities for perfecting governance. Government audit and government budget are important tools being used by government to become good governance and are significant institutional arrangement discharging public accountability by government. Public accountability is the foundation of interactive relationship between government audit and government budget. Government audit and government budget are inter-dependent and inter-promotion and the interactive relationship between them should be based on the idea of public governance.更多还原