新时代我国政府审计机制创新路径研究
  
DOI:
中文关键词:  政府审计;全面创新;创新路径
英文关键词:government audit; comprehensive innovation; innovation path
基金项目:
作者单位
张道潘 刘世林 南京审计大学 
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中文摘要:
      新时代我国政府审计进入了全面创新的时期,中共中央印发的《深化党和国家机构改革方案》中提出“构建集中统一、全面覆盖、权威高效的审计监督体系”的战略要求,这一要求,为新时代政府审计机制创新树立了总体目标。围绕着构建集中统一、全面覆盖、权威高效的审计监督体系这一总体目标,审计机制创新应从正确把握受托经济责任内涵、审计全覆盖理论的诠释、规范审计分类标志/标准等方面寻找突破口;从优化审计项目立项机制、完善政府绩效审计评价模式、整合审计项目的运行机制、健全审计信息沟通机制、构建大数据技术应用平台等方面寻找创新路径。
英文摘要:
      Audit Mechanism in the New Era Abstract:In the new era, China’s government audit enters a period of comprehensive innovation. The “Deepening the Party and State Institutional Reform Plan” issued by the CPC Central Committee puts forward the strategic requirements of “to build a centralized, unified, comprehensively covered, authoritative and efficient auditing supervision system”. This requirement sets an overall goal for the innovation of the government audit mechanism in the new era. Focusing on the overall goal of building a centralized, unified, comprehensively covered, authoritative and efficient auditing supervision system, the innovation of auditing mechanism should seek a breakthrough from correctly understanding the connotation of entrusted economic responsibility, the interpretation of auditing full coverage theory, and standardizing auditing classification marks/standards. To find innovative paths,we should optimize the audit project establishment mechanism, improve the audit evaluation model of government performance, integrate the audit project operation mechanism, improve the audit information communication mechanism, and build a big data technology application platform.
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