The Function and Characteristics of the Governmental Audit:An Explanation Based on State Theory

政府审计在不同的国家形态下有着不同的服务对象和性质。本文以洛克、奥尔森和巴泽尔的国家理论模型为基础,从本源上追溯了不同国家形态下政府审计的职能及相关特征差异,并给出内在逻辑一致的解说。本文的结论将为我国政府审计的发展战略作出合理安排提供一个得以支撑的思想框架和较坚实的理论基础。The governmental audit has different natures and serves different groups under different kinds of state.This paper,taking Locker,Olson and Barzel's state theory model as its basis,traces the difference of the characteristics and functions of the governmental audit under different state and makes an logistically consistent explanation for this topic.The conclusions of this paper will provide idealistic frame and solider theory for the development strategy of governmental audit in China.审计署2007-2008年规划项目“政府审计环境与未来发展:基于国家建构理论的研究”(项目批准号:07SJ01002)的阶段性研究成