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

摘要： 国家审计功能边界的界定,它主要涉及国家审计的对象边界和国家审计的职责范围两个核心问题以及公共权力、公共责任和公共部门三条主线。国家审计的对象主要是行使公共权力,或承担公共责任的单位及其主要负责人,它包括行使公共权力,承担公共责任的公共部门及其主要负责人,以及参与国家治理,承担公共责任的非公共部门(如民营企业)及其主要负责人。国家审计的职责主要包括:一是监督、评价公共权力的行使情况;二是监督、评价公共责任的履行情况。其中公共责任主要包括方针责任、财务责任、管理责任、法纪责任、社会责任和环保责任等。

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