2、也存在较大的差距。【关键词】国家审计,国家治理,国家审计批判性作用,国家审计建设性作用,国家审计治理指数ResearchonIndexofNationalAuditinNationalGovernanceAbstract:Basedon the auditimmune systemperspective of the national governance,thispaperuseefficacycoefficientmethodtoconstructtheindexofnationalaudit.Nationalauditplaytwokindsoffunctionsk
4、heconstructivefunctioncanbeexpressedas‘the rate of the problem’s rectification’and‘the rate of the audit result’s utilization’.Synthesizingtheabovefourindicatorsusingtheefficacycoefficientmethod,andconstructingthenationalauditcriticalindex,thenationalauditconstructiveindexandnationalaudi