摘要
从形式上看,国家审计独立性的衡量尺度包括权责地位、组织结构、经费预算和功能管理的独立性,其损害因素包括行政干预、审计资源的短缺、被审计单位的阻力、利益诱惑、社会关系的压力、自我复核和非审计服务等,其控制机制包括摆脱行政干预、禁止行为、法律监管、质量控制和道德教育等。中国国家审计独立性的系统性损害因素在于行政模式下的行政干预,其强化对策在于向立法模式的体制转变,但这种转变的最大阻力可能来自政府行政部门。
The evaluation yardsticks of independence in appearance of government audit includes independence of authority and responsibility、organizational structure、outlay budget and functional management. Administrative meddle、lack of audit resources、auditee resistance、pressure from social relations、self-review and non-audit services are impairment factors of government audit independence, while control mechanisms include administrative meddle avoidance、behavior-banning、legal supervision、quality control and ethical education. The administrative meddle due to administrative audit system is the systematic impairment factor of government audit independence. The strengthening countermeasure lie to transit administrative to legislation model, but the biggest resistance perhaps arise from the governmental administrative sectors.
出处
《审计研究》
CSSCI
北大核心
2007年第1期24-29,共6页
Auditing Research
关键词
形式上的独立性
损害因素
行政干预
体制创新
independence impairing factors, administrative interference, system innovation
