摘要
当前,我国社会经济发展对审计的需要与审计自身力量严重不足的矛盾仍然突出,尤其表现在国家投资审计方面。政府购买审计服务参与投资审计则是解决这一矛盾的有效途径,两者在技术手段、职责目标等方面具有较高的一致性,且在技术力量、职权等方面还能互补。政府采取购买社会审计服务参与投资审计,有利于弥补审计力量不足、审计监督容易失位等缺陷,同时还能促进政府审计职能的转变和"免疫系统"审计理论的进一步发展。在具体实践中,应注重风险控制、解决好经费筹集等问题,建立有效问责机制,采取合理可行的技术手段,以确保政府审计与社会审计能够有效整合,最大限度地发挥审计监督作用,完成既定的审计目标。
The conflict between the need of audit in national socio-economic development and the serious insufficiency of audit strength is still prominent,especially in national investment audit.The effective solution is that governmental purchase audit service should participate in national investment audit,both of which have highly uniformity in technology and accountability objective.Moreover,they are supplementary in technical force,authority and so forth.The government participation by purchasing social audit service in investment audit will make up for the insufficiency of audit strength,unbalanced audit supervision and the like.Meanwhile,it promotes the transformation of governmental audit function and further development of the audit theory called ＂immune system＂.In specific practice,auditors should pay attention to control risks and solve the problems such as funds collection.They can establish the effective mechanism of accountability and can take reasonable and feasible technological means,in order to ensure the effective conformity of government audit and social audit,maximize the function of audit supervision and even accomplish the established audit goals.
出处
《绵阳师范学院学报》
2010年第12期6-9,共4页
Journal of Mianyang Teachers＇ College
关键词
购买
审计服务
国家投资审计
purchase
audit service
national investment audit
