摘要
借鉴审计学主流风险导向的审计理论,纳入社会工作服务项目财务评估的框架,构建基于风险导向的财务评估模型,通过明确主体间的角色边界,识别管理层舞弊、项目组舞弊和财务处理错误三大主要风险点,建构风险导向的社会工作服务项目财务评估框架,提高评估效率,促进政府购买社会工作服务项目高水平发展。
In this paper,the mainstream risk-oriented audit theory of auditing is incorporated into the framework of financial evaluation of social work service projects,and then a risk-oriented financial evaluation model is constructed.By defining the role boundaries between the subjects,the management is identified.The three main risk points are management fraud,project team fraud and financial mishandling.The risk-oriented financial evaluation framework of social work service projects is constructed to improve the evaluation efficiency and promote the development of government procurement on scocial work service.
作者
温欣
WEN Xin(Shandong Youth University of Political Science,Ji’nan 250014,China)
出处
《山东工商学院学报》
2020年第3期115-123,共9页
Journal of Shandong Technology and Business University
