| 当代中国政治研究所 | ||||||||||||
| Http://www.ccpri.com | ||||||||||||
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Auditing Accountability in Chinese State Governance: An Integrated Accountability Mechanism |
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Abstract: Establishing an accountable government is the fundamental goal for modern state governance, and an effective accountability mechanism is the basic guarantee to achieve this goal. Audit, in state governance, is an inevitable element to achieve effective accountability. Therefore, the establishment and improvement of auditing accountability mechanism is inevitable requirement of state governance. From the perspective of interactive relationship between auditing accountability and state governance, this article first analyzed theoretically that auditing accountability is an important mechanism of state governance; then discussed realistically that the missing of auditing accountability in current Chinese state governance; and finally build up a theoretical framework for auditing accountability mechanism. It is suggested that the effective combination of audit and accountability is a dual mission of both theory and reality, and the key task in a range of issues of Chinese state governance is to establish an institutionalized auditing accountability mechanism. Key words: auditing accountability, state governance, accountability mechanism, state audit |
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