【摘要】 政府审计法律制度的产生是利益相关者进化博弈的均衡结果，变迁是暴力潜能分配的博弈改进，其发展和完善对传统文化与历史具有路径依赖性。中国社会公众参与《审计法》修订的广度与深度表明，中国《审计法》的完善较好地体现出社会公众对政府审计功能调整与实现的内生性期望。提高审计博弈过程的透明度，拓宽公众参与审计博弈的途径，是审计法律制度完善的一种有效方式。

　　【关键词】博弈均衡   利益冲突与协调  审计法律制度   制度变迁

 

Interests Conflict and Change of the Legal Institution of Government Auditing

 

　　Abstract： The creation of the law institution of government auditing is the balanced result of the evolution and struggle among the stakeholders. The struggle and improvement of the assignment of violent potential makes the changes, its development and improvement having path dependence on the traditional cultures and the histories. The Chinese public has been actively participating in the revision of Audit Law these years. The extent of such participation shows that the improvement of the Chinese Audit Law reflected the endogenetic expectation of the public to the adjustment and fulfillment of government auditing function. It is an effective way to perfect the auditing legal institution by improving the transparency of audit gaming process, and exploring more paths for the public to participate in this process.

　　Key words: Game Equilibrium, Interests Conflict & Compromise, The Audit Legal Institution, Institutional change