摘要
政府审计能否发挥"免疫功效"依赖于其审计质量的好坏。对政府审计功效的研究应该在确定影响审计质量的内在因素基础之上来判断。以2003年至2007年我国各省级审计机关审计结果为分析对象,对效力与效果的交叉作用机制进行分析,考察政府审计是否发挥了免疫功效,结果表明:我国的政府审计发挥了应有的"免疫功效",在保证财政资金的合理使用和对相关责任人员的追究上起到了不可替代的作用,但是"免疫功效"本身同样存在着重视抵御、轻视预防的问题。
Whether the government auditing can display its immune efficacy depends on its audit quality.The study of the government audit efficacy should be based on the internal factors that affect the quality of the audit.This paper studied the audit results of the provincial audit institutions from 2003—2007,analyzed the cross role of effectiveness and effects,with an aim to examine whether government audit displayed the immune efficacy.The results showed that government auditing displayed its due 'immune efficacy' and played an irreplaceable role in the rational use of funds and in investigating the responsible personnel.However,the 'immune efficacy' has its own problems in attaching importance to resistance while ignoring prevention.
出处
《南京审计学院学报》
2013年第1期104-110,共7页
journal of nanjing audit university
基金
广东省教育厅基金项目(内部审计质量控制体系研究)
