加强国家审计理论研究 为经济发展服务

长期以来理论界不重视国家审计理论的研究，这对经济发展是不利的；无论从国家审计发挥的职能作用看，还是从国家审计监督的对象和内容来看，加强国家审计理论研究都是非常必要的。当前应重点对国家审计的职能、审计体制改革、经济责任审计和绩效审计等问题深入探讨，使国家审计在维护市场经济秩序，促进权利制衡和民主法治建设方面发挥重要作用。

On Strengthening the Research on Government Auditing to Serve the Economic Development in China

It is disadvantageous to economic development that the theorists of accounting have not attached importance to the research of government auditing theory for a long time. It is necessary to strengthen the research on government auditing from the function of government auditing as well as the content and object. Currently , discussion on the function of government auditing, the reform of auditing system, the economic responsibility auditing and performance auditing should be emphasized , which can make government auditing play an important role in maintaining the order of market economy , promoting the balance of power and constructing democracy and legal system.