关键词: 国家审计功能边界, 审计对象, 审计职责, 公共权力, 公共责任

Abstract: The definition of the national audit functional boundary mainly involves two core issues, i.e., the boundary of the national audit object and the scope of national audit responsibility, as well as three principal lines of public power, public accountability, and public sector. The objects of national audit are mainly the units that exercise public power or assume public accountability and their principals, including the public sectors that exercise public power and assume public accountability and their principals, and the non-public sectors that participate in state governance and assume public responsibility(such as private enterprises)and their principals. The responsibility of the national audit mainly includes the following: First, monitoring and evaluating the exercise of public power; Second, monitoring and evaluating the performance of public sectors. Public accountability mainly includes policy accountability, financial accountability, management accountability, accountability of law and discipline, social accountability and accountability of environmental protection.

Key words: Functional Boundary of National Audit, Audit Object, Audit Responsibility, Public Power, Public Accountability