建设"责任政府"日益受到社会各界的重视,国家审计的社会责任治理是建设"责任政府"的题中之义,同时还是发挥国家治理效应的必要条件。本文回顾了我国国家审计的发展历程及社会责任范围的演变,强调现阶段强化国家审计社会责任理念具有必要性和紧迫性,并在分析国家审计的社会责任治理功能的基础上,提出我国国家审计社会责任治理功能的实现路径。

Building a responsible government is increasingly valued by the society .National audit social responsibility governance is the topic of building responsible government and is a necessary condition to exert national governance effect .This article reviewed China national audit′s development history and its social responsibility scope evolution , em-phasizing that strengthening national social responsibility idea has necessity and urgency at this stage .On the basis of an-alyzing national audit social responsibility governance function , implementation paths of China′s national audit social re-sponsibility governance function are put forward .

国家治理是当今世界的重要议题。建立科学合理的治理结构和运用适当的治理机制以保证和促进国家治理目标的实现,已成为公共受托经济责任的重要内容。作为国家治理的重要组成部分,国家审计理应充分发挥审计功能,服务国家治理。本文基于受托经济责任观,在深入分析受托经济责任与国家审计以及受托经济责任与国家治理相互关系的基础上,从构建全新的公共受托经济责任报告体系,创新国家/政府审计对象载体;建立健全绩效管理制度、全面推进政府绩效审计;推进责任政府建立,进一步深化经济责任审计;构建并实施治理导向审计模式以及权力导向审计模式五个方面深入探讨了国家审计服务国家治理的实现路径。

State governance is a popular topic around the world. It is essential to establish scientific and proper governance structure to ensure and promote the goals of state governance with the expanding of public accountability content. As a major mechanism or tool, state audit plays an important role in serving state governance. In this paper, we analyze the relationship between state audit, state governance and accountability based on the theory of accountabiliy, and then explore the paths of state audit serving state governance which are building an audit reporting system on public accountability to innovate＇ state audit objective carrier, perfecting performance management system to promote performance audit comprehensively, deepening accountability audit for the constructiong of responsible government, and constructing governance-oriented audit mode, as well as power-oriented audit mode.

国家监护责任是国家基于监护的公益性与监护责任的社会连带性,对被监护人承担的补充责任、补充连带责任与连带责任,以实现监护制度保障被监护人生存权与发展权之法律价值。在亲权与监护二元一体的状态下,国家除承担监护监督责任外,还需对亲权监护缺位、监护不能、监护不力或不利等情形承担补充责任或补充连带责任。在亲权与监护二元分立状态下,国家为被监护人最大利益与亲权人对监护承担连带责任,以保有被监护人生存与发展所需的救助与福利。国家监护制度与特定国家的经济社会发展相适应,具有历史局限性、物质制约性并呈现社会类型和社会结构差异。在亲权与监护不断分离以及家庭保障功能社会化的背景下,通过立法确认国家监护责任的性质有助于健全亲权与监护的社会对接机制,强化国家监护责任的制度规范,增进被监护人利益和社会整体利益。

The theoretical bases of State guardianship are welfare guardianship and joint responsibility for guardianship, on the grounds of which supplementary joint and several liabilities of State Guardianship have developed with the purpose of protecting the rights of existence and development of persons in guardianship. The State is expected to undertake joint guardianship and several liabilities in addition to guardianship supervision and assistance when parental rights and guardianship are one. The State, however, shoulders joint responsibility when there is a division between parental authority and guardianship in order to enhance the protection of the rights of existence and development of the persons in guardianship. The State guardianship system advances in accordance with the development of society. Therefore, its status and responsibilities differ in social type and structure. For the purpose of the best interests of the persons in guardianship, it’s suggested China recogn

全球变暖是人类有史以来面临的最大挑战。各个国家在全球变暖责任的承担上始终无法达成共识,这是国家伦理的缺失。国家伦理是国家作为一个主体对其全体国民及其他国家、整个国际社会所承担的道德责任和伦理关怀,具有国际国内两个维度。我们需要在全球变暖背景下建构国家伦理,为国家间实现责任共担奠定共同道德根基。并以此为前提,积极寻找应对措施,如绿色气候资金机制的建立及实施,国际环境法律治理委员会的成立,低碳经济的发展及清洁能源的开发等。

Global Warming is the biggest challenge that human beings faced. The absence of state ethics results in no consensus on responsibility of global warming ever researched. State Ethics refers to moral responsibility of its whole nation, other countries and the whole international society that one country existing as an entity should undertake, which has internal and external dimensionalities. In order to lay the common morality foundation for forming consensus between countries, we need to construct state ethics in tackling global warming, and then seek for active solutions: constructing mechanism of green climate fund; establishing legal committee of the interna-tional climate governance;developing low-carbon economy and exploiting clean energy.

目前,企业社会责任在全球的发展并不均衡。通过对世界上主要矿产资源国家的企业社会责任认知水平的比较研究,我们发现,受经济发展水平、矿业发达程度、制度约束、各种国际组织和非政府组织等因素影响,发达国家、发展中国家和转型国家之间表现出明显的差异,不同国家所关注的重要议题也不相同。包括加拿大等发达国家在内的许多国家对矿业企业社会责任进行了立法,从而上升到法律层面。建议我国"走出去"的矿业公司有针对性地实施符合东道国需求的企业社会责任实践,以最低的成本赢取最好的公司声誉。

At present ,the development of corporate social responsibility is not balanced around the world .Through the comparative study of awareness of corporate social responsibility in major mineral resource-rich countries ,we found that ,affected by factors such as level of economic development ,developed degree in mining industry ,institutional constraints ,various international organizations and non-governmental organizations ,etc ,there are obvious differences between developed countries ,developing and transition countries .The important issues of shared concern in different countries are not the same .Many countries , including Canada and other developed countries ,have legislated on corporate social responsibility in mining , which is risen to legal level .We suggest that China’s “going out” mining companies implement corporate social responsibility practices targetedly which meet the needs of the host countries ,for the highest corporate reputation at the lowest cost .