摘要
国家审计作为国家社会经济的免疫系统，是国家监督体系中的重要组成部分。自西周时期国家审计萌芽到现在己经历了几千年的发展，在这期间，审计实践得到了充足发展，并且，众多学者参与到审计领域的研究之中，其中对于审计职能的研究也不例外。但文献中多是分析审计的具体职能，提出单职能论或多职能论，而没有从国家审计的演化历史和产生根源中寻求国家审计职能的演化规律，且提出的国家审计职能都具有一定的时代局限性，不能够指导未来审计职能的研究和实践工作因此，随着国家审计在社会体系中的监督地位日益提高，以及社会公众对国家审计所赋予的更多信任，研究国家审计职能的演化规律具有一定的理论和实践意义。
以史为鉴，尊重历史是本文研究的立足点。文中首先分析了国家审计产生的根源，并从众多文献中提取出国家审计源于公共受托责任的观点，它因公共受托责任的产生而产生，又因公共受托责任的发展而发展。公共受托责任本身反映了动态的社会关系，因此，国家审计本身也是变化的，而作为国家审计本质的反映，国家审计职能也是一种动态的社会关系，由此，选取公共受托责任作为全文研究国家审计
职能演化的基线。
在选取基线的基础上，从国家的发展历程出发，分别分析了古代时期、民国时期、革命根据地时期和建国后时期几个阶段中国家审计职能和公共受托责任的演化历程，从这两个演化历程中提取出影响国家审计职能实现程度的七个因素，即国家审计体制、国家经济发展水平、国家政府职能、法律制度、政治民主程度、审计技术和审计人员能力。
为了从定量角度验证这些因素的合理性，文中按照问卷设计的原则、程序并遵循问卷处理的步骤对这些影响因素进行了实证分析。样本选自国家审计署、地方审计机构和地方科研院所从事国家审计研究和工作的人员，对于问卷调查结果应用SPSS统计软件进行了相关性分析和回归分析，得出每个时期中这些因素之间的相关性及这些因素对国家审计职能的解释程度，证明了文中提取出的七个因素的合理性。
最后，文中分析了公共受托责任和国家审计职能的内涵及演化特点，探析了公共受托责任和国家审计职能的演化方向。然后按照归纳演绎的方法，从国家审计的本质和影响国家审计职能的七个因素出发，采用辩证的研究方法，提取出国家审计职能演化的总体规律和一般规律，并从系统动力学的角度，探索了国家审计职能演化的动力机制，这从多层面和多角度为认识国家审计职能演化提供了依据。
关键词:国家审计 审计职能 公共受托责任 演化规律 实证分析
Abstrac
Government auditing which is the immune system of society is the important part in the national monitoring system. Since the Xi Zhou dynasty, it has experienced several thousand years during which the auditing practice also made adequate development. And, many scholars have participated in the field of auditing study in which the auditing function has been included. However, most of the literature analyzed the specific functions.They suggested the single function or mufti-function. There was no paper which explored
the evolution law of government auditing function from the evolution history and source,and the government auditing function which suggested had central time limitations. The study results don't guide study and practical work in the future. So, as the supervision
status of government auditing improving in the social system and the credit of social publics increasing, it that studying the evolution law of government auditing function has the important theory and practical significance.
The dissertation makes the history as foothold. It first analyzes the source of government auditing, and points out the viewpoint which is that the government auditing originated in public accountability from many literatures. The government auditing brings as the public accountability bringing, and it develops as the public accountability developing. The public accountability self reflects the dynamic society relation. So, the government auditing self is also dynamic. And the government function which is the reflection of government auditing essence is also dynamic. Based on these, the dissertation selects the public accountability as the baseline of government function evolution.
