关键词: 国家审计,地方政府治理,发展型政府,分权压力型体制

Abstract: Based on China’s current local government governance mode of “development-oriented government--decentralized and pressurized system”, this paper explores the effect and path of promoting local government to conduct sound governance through state audit. It holds that in order to promote the improvement of local government governance, state audit should be involved in such activities as the formulation of the performance appraisal indicators in advance and the internal rules and regulations, the distribution of the appraisal indicators during the process and the evaluation after the event. The specific path for the implementation mainly includes intensifying oversight and auditing of the budget, strengthening economic responsibility audit and performance audit, enhancing the local debt audit, and giving full play to the governance role of state audit so as to promote the construction of an ecological civilization. Finally, it also proposes an initial expectation of the features and functions of the state audit under such a local government governance mode as “service government democratic and cooperative type”in the future.

Key words: state audit; local government governance; development-oriented government; decentralized and pressurized system