中文摘要：

理解国家审计在国家治理能力建设中的作用,是有效推动国家审计服务国家治理能力现代化的前提。从分权与权力制约监督的角度分析了国家治理能力的内涵,认为国家治理能力就是以权力配置和运行为基础,调配、运用社会资源,维护国家治理秩序的能力。然后构建了基于权力制约监督的理论分析框架,对国家审计在国家治理能力建设中的作用进行研究。研究发现：国家审计在国家治理能力现代化中发挥重要保障作用,具体表现在国家审计是国家治理资源管理现代化的监控机制、是政府依法行政的重要监督机制、是国家治理风险防控和国家治理秩序稳定的重要保障。

英文摘要：

Understanding the role in which the national audit plays in the state governance is a prerequisite for the efficient promotion of modernization of state audit service and state governance capacity.This article first analyzes the essence of national governance capacity used the theory of separation of powers,and then it proposes a theoretical framework to studies the role of national audit in the construction of national governance capacity.The paper insists that national audit plays an important role in ensuring the modernization of national governance capacity,especially;national audit is the monitoring mechanism of the modernization of national governance resources management.It is an important supervision mechanism of government and also an important guarantee of national governance risk prevention and the stability of the national governance order.