【摘要】 国家审计是民主与法治的工具，进一步挖潜国家审计在国家加强和改进宏观经济调控中的作用和潜能，关键要对国家审计在加强和改进宏观调控中的角色准确定位。在加强和改进宏观调控中国家审计角色的实现途径是关注公共受托责任，加强经济责任审计；积极校正市场偏差，广泛开展效益审计；立足宏观调控需要，突出审计监督重点；监督制约权力运行、严惩违法违纪行为。

　　【关键词】 国家审计   宏观调控   角色   定位

 

The Role Orientation of Government Audit in the process of Reinforcing and Improving Macro-control

　　Abstract: Government Audit is a tool of democracy and law. In order to exert the Government Audit’s function and potential in the process of reinforcing and improving macro-control, we should give it an exact orientation. The approach for the Government Audit to reinforce and improve macro-control is to attend public trust responsibility and strengthen economic responsibility audit; to revise market failure and expand benefit audit wildly; to base itself on the need of macro-control and point out audit keystone; to supervise and restrict the power’s exertion and punish the illegal activity seriously.

　　Key words: Government Audit, Macro-control, Role , Orientation