中文摘要：

基于我国当前“发展型政府-分权压力型体制”的地方政府治理模式，探讨了国家审计促进地方政府实现良治的作用与路径。分析认为，国家审计应当通过事前的考核指标和内部规章制度的制定、事中的考核指标分配、事后的评价活动以促进地方政府治理的改进。具体实现路径主要包括强化预算的监督与审计工作、加强经济责任审计与绩效审计工作、加强对地方债务的审计以及发挥国家审计的治理作用以促进生态文明建设。最后，还对未来“服务型政府-民主合作型”地方政府治理模式下国家审计的特征与功能进行了初步的展望。

英文摘要：

Based on China＇s current local government governance mode of ＂development-oriented government--decentralized and pressurized system＂ , this paper explores the effect and path of promot- ing local government to conduct sound governance through state audit. It holds that in order to pro- mote the improvement of local government governance, state audit should be involved in such activities as the formulation of the performance appraisal indicators in advance and the internal rules and regulations, the distribution of the appraisal indicators during the process and the evaluation after the event. The specific path for the implementation mainly includes intensifying oversight and auditing of the budget, strengthening economic responsibility audit and performance audit, enhancing the local debt audit, and giving full play to the governance role of state audit so as to promote the construction of an ecological civilization. Finally, it also proposes an initial expectation of the features and functions of the state audit under such a local government governance mode as ＂service government democratic and cooperative type＂ in the future.