摘要
国家审计是国家治理的重要组成部分,而金融审计作为子系统,其服务于国家治理的总体目标与国家审计是一致的,且随着经济的不断发展,其有效保障国家治理趋向优化的功能不断增强。基于当今信息技术的环境,金融审计数据信息化特点越发明显,因而金融审计信息化程度的高低直接关系到审计效率的高低,进一步影响到对国家治理推动和服务作用的大小。
National auditing is an important part of national governance.As a subsystem to national auditing,financial auditing shares the same objective with national auditing to serve national governance.With the ever-growing economy,its function is increasingly enhanced to guarantee the optimization of national governance.Against the backdrop of today's IT development,the financial auditing data is more and more information-oriented which in turn will definitely exert immediate impact on the efficiency of auditing and even on the promotion of national governance and services.
出处
《上海金融》
CSSCI
北大核心
2012年第11期94-97,共4页
Shanghai Finance
关键词
金融审计
信息化
国家治理
Financial Auditing
Information Technology
National Governance
