摘要
实现人权并不断提高人权实现水平是人类孜孜以求的目标。拥有社会经济资源产权是实现人权的物质保障,而社会经济资源产权的自身裂变导致审计的产生和发展。中国特色社会主义国家审计制度既是改革开放和社会发展的内在需求和必然产物,也是在改革开放和经济转轨中落实产权平等、提高产权效率、改善公民人权的重要保障。中国特色社会主义国家审计制度经历了从宏观到微观再到宏观,从产权界定、产权保护到促进产权平等、提高产权效率进而在适当水平上确保实现人权的过程。中国特色社会主义国家审计的发展方向是实现从保护"资源"为本到保护"人权"为本、从以政府为主导到以公民为主导的历史性转变。
It is the long-sought objective for human beings to protect the human rights and improve its level constantly. To possess the property of socio-economic resources is the material guarantee to realize the above objective and the fission itself of such resources property rights leads to the emergence and development of audit. Looking back on the development and transformation process of government audit system, it is not only the internal needs and inevitable outcome of reform and opening up and social development, but also a very important guarantee in the reform and opening up and economic transformation of property rights to achieve equality, efficiency, the realization of fundamental human rights of citizens of the country. Throughout the course of its transformation, the growth of auditing has experienced from the macro to the micro and then to the macro, from the definition of property rights, property rights, property rights protection to the equality, the efficiency of property rights and then to the realization of human rights at an appropriate level. In the future, the development of the government audit system will be achieved historically from a ＂resources＂-oriented to ＂human rights＂-oriented, and government-dominated to a citizen-dominated.
出处
《审计与经济研究》
CSSCI
北大核心
2009年第6期3-12,共10页
Journal of Audit & Economics
关键词
国家审计
产权
平等和效率
人权
制度变迁
government audit
property rights
equity and efficiency
human rights
institutional transformation
作者简介
张立民（1955-），山西黎城人，中山大学管理学院教授，博士生导师，从事审计理论与实务、财务会计理论研究；
郑军（1980-），湖北监利人，中山大学管理学院博士研究生，从事审计理论与实务、财务会计理论研究。
