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市县政府要实现国家治理理论要求的善治目标,就必须克服因改革不彻底而存在的错位、越位、缺位的痼疾,有序地建立有限、分权、有效和透明的政府。只有这样,才能达到保护公民的财产与自由,保障公民的知情权和参政渠道,充分发挥各非政府主体参与治理的技术和资源优势,使政府能以较小的投入取得较大的成效。而市县审计机关在协助政府实现善治的过程中,可以从以下五个方面发挥作用。
In order to realize the goal of good governance required by the theory of state governance, city and county governments must overcome the chronic illness of dislocation, offside and absence due to incomplete reform, and orderly establish a limited, decentralized, effective and transparent government. Only in this way can the protection of citizens ’property and freedom be achieved, the citizens’ right to information and channels of participating in politics can be protected, the technical and resource advantages of various non-government actors participating in governance can be fully brought into play, and the government can make greater achievements with less investment. However, in the process of assisting the government to achieve good governance, the county and county audit agencies can play their roles in the following five aspects.