摘要
在党中央的高度重视下,国家审计近十年高速发展,取得了不少成果。与此同时,在全覆盖审计的要求下,被审计单位与审计机关存在复杂的动态博弈关系。而被审计单位工作人员吹哨行为更是逐渐受到关注,国家出台了相应的保护措施。文章对被审计单位、审计人员和潜在吹哨人三者之间的博弈关系进行分析,发现高质量审计的额外成本、吹哨者的吹哨行为所带来的报复性惩罚、被审计单位的违法收益和违法惩罚等因素都会对博弈参与者的策略选择产生影响,最后结合研究结论针对性地提出建议,如多举措发展大数据审计、建立健全内部举报人制度和完善审计人员考核体系。
Under the high attention of the Party Central Committee,national audit has developed rapidly in the past ten years and achieved many results.At the same time,under the requirements of full coverage audit,there is a complex dynamic game relationship between the audited entity and the auditing authority.The whistleblowing behavior of employees of audited units has gradually received attention,and the country has introduced coresponding protective measures.The paper analyzes the game relationship between the audited entity,auditors,and potential whistleblowers,and finds that factors such as the additional cost of high-quality auditing,the retaliatory punishment brought by whistleblowers,and the illegal gains and penalties of the audited entity all have an impact on the strategy choices of game participants.Finally,based on the research findings,targeted suggestions are proposed,such as developing big data auditing,establishing a sound internal whistleblower system,and improving the auditor assessment system.
作者
桂莎莎
Gui Shasha(School of Accounting,Wuhan Business University,Wuhan,Hubei,430056)
出处
《市场周刊》
2024年第22期132-135,共4页
Market Weekly
关键词
国家审计
三方博弈
吹哨人
national audit
tripartite game
whistleblower
