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国家审计是国家政治制度的重要组成部分。各国政治制度和审计体制虽不尽相同,但最高审计机关致力于加强公共财政和公共管理领域的问责制和透明度,促进建立和完善监管机制,从而推动实现良好国家治理的目标是相同的。实现促进良治的共同目标,既是世界审计组织60年来的不懈追求,也是2013年10月在北京召开的世界审计组织第二十一届大会颁布的《北京宣言》的主旨。国家治理体系和治理能力的现代
National auditing is an important part of the national political system. Although national political systems and audit regimes are different, the SAIs are committed to strengthening accountability and transparency in public finance and public administration and promoting the establishment and improvement of regulatory mechanisms to promote the achievement of good national governance with the same goal. The common goal of promoting good governance is not only the relentless pursuit of the world’s auditing organizations over the past 60 years, but also the thrust of the Beijing Declaration promulgated at the 21st session of the World Audit Organization in Beijing in October 2013. The modern system of state governance and governance