摘要
针对当前我国政府信息资源管理绩效审计活动中存在的审计主体独立性不够、法制不健全、理论研究滞后、信息效用难以量化以及审计风险较大等问题,从构建独立的审计模式、健全绩效审计运行机制、完善绩效审计理论与方法、提升社会绩效审计意识、培育专业审计人才队伍等方面给出了解决问题的相应对策。
Aiming to the problems such as the inadequate independence of the audit main body, the distemperedness of legal system, the lack of study, the difficulty to quantify the information effectiveness and the risk of auditing existing in the audit activities of government information resources of China, the authors give the strategies to solve them from the following aspeets such as constructing the independent audit models, making the audit running mechanism, perfecting the audit theories and methods, advancing the social performance audit consciousness and cultivating the audit talents.
出处
《情报科学》
CSSCI
北大核心
2009年第5期647-650,655,共5页
Information Science
关键词
政府
信息资源管理
绩效审计
问题
government
information resource management
performance audit
problems
